Words and Phrases - "winding-up"

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Ian Bradley, Jonathan Bright, "The Stop-Loss Rules and Corporate Reorganizations – Interpretive Challenges", Canadian Tax Journal, (2019) 67:2, 383-410

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Words and Phrases
merger combination winding-up

Dauphin Plains Credit Union Ltd. v. Xyloid Industries Ltd., 80 DTC 6123, [1980] CTC 247, [1980] 1 S.C.R. 1182

"liquidation" includes forced (and not just voluntary) distribution of all the assets of a company

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Words and Phrases
liquidation winding-up

Kvas v. The Queen, 2016 TCC 199

involuntary dissolution was not a s. 84(2) winding-up

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Words and Phrases
winding-up
Locations of other summaries Wordcount
Tax Topics - Income Tax Act - Section 160 - Subsection 160(1) involuntary dissolution did not render the corporation a transferor 183

Perrault v. The Queen, 78 DTC 6272, [1978] CTC 395 (FCA)

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Words and Phrases
winding-up

Gilmour v. The Queen, 81 DTC 5322, [1981] CTC 401 (FCTD)

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Words and Phrases
winding-up

Smythe et al. v. Minister of National Revenue, 69 DTC 5361, [1969] CTC 558, [1970] S.C.R. 64

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Words and Phrases
winding-up