Words and Phrases - "simulation"

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Laplante v. Canada, 2018 FCA 193

a purported distribution of QSBCS gains to family trust beneficiaries was a sham

In or about November 2004, the taxpayer (“Laplante”) and the two other shareholders of a small business corporation (“DTI”) each settled a...

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Words and Phrases
simulation
Locations of other summaries Wordcount
Tax Topics - Income Tax Act - 101-110 - Section 104 - Subsection 104(13) a purported distribution of QSBCS gains to family trust beneficiaries was received by them as agent for father 289