Words and Phrases - "shareholder"

a
85
b
44
c
76
d
50
e
38
f
31
g
18
h
14
i
72
j
2
k
2
l
32
m
55
n
25
o
38
p
79
q
3
r
76
s
88
t
46
u
15
v
9
w
22
y
2

22 November 2012 External T.I. 2012-0441781E5 F - Prohibited Investment - Cooperative

Summary Under
Tax Topics - Income Tax Act - Section 248 - Subsection 248(1) - Shareholder
investor in cooperative holds shares and is shareholder

Before concluding that “for the purposes of the Act, a cooperative is a corporation, a share of the capital stock of a cooperative is a share...

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Words and Phrases
share shareholder
Locations of other summaries Wordcount
Tax Topics - Income Tax Regulations - Regulation 4900 - Subsection 4900(15) application to shares of cooperative 115
Tax Topics - Income Tax Act - Section 207.01 - Subsection 207.01(1) - Prohibited Investment - Paragraph (b) - Subparagraph (b)(i) share of cooperative can be a share of corporation for prohibited investment purposes 71

Indalex Ltd. v. The Queen, 86 DTC 6039, [1986] 1 CTC 219 (FCTD), aff'd 88 DTC 6053, [1988] 1 CTC 60 (FCA)

Summary Under
Tax Topics - Income Tax Act - Section 15 - Subsection 15(1)

A "shareholder" does not include an affiliate that does not hold shares in the corporation.

Words and Phrases
shareholder