Words and Phrases - "wound up"

a
85
b
44
c
76
d
50
e
38
f
31
g
18
h
14
i
73
j
2
k
2
l
32
m
55
n
25
o
38
p
79
q
3
r
76
s
89
t
46
u
15
v
9
w
22
y
2

1 June 2004 Internal T.I. 2004-0078161I7 F - ITCs - Winding-up

Summary Under
Tax Topics - Income Tax Act - Section 88 - Subsection 88(1)
to be “wound up” there must generally be evidence that the sub will soon be dissolved

After indicating that, where a subsidiary was wound up into its parent, the parent could not claim unused investment tax credits ("ITCs") of the...

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Words and Phrases
wound up
Locations of other summaries Wordcount
Tax Topics - Income Tax Act - Section 88 - Subsection 88(1) - Paragraph 88(1)(e.3) ITCs incurred by sub only available to parent for post-wind-up years 86