21 June 2016 Internal T.I. 2015-0581151I7 - Dutch Co-Op Entity Classification -- summary under Section 96

CRA briefly concluded (after referencing its two-step approach to foreign entity classification) that a Dutch Co-op was a corporation rather than a partnership for purposes of the Act. (See also 2010-0373801R3 and 2015-0571441R3.)

Topics and taglines
Topic
Income Tax Act - s. 96
Tagline
d7 import status
Drupal 7 entity type
Node
Drupal 7 entity ID
389680
d7 import status
Drupal 7 entity type
Node
Drupal 7 entity ID
389681
Extra import data
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Workflow properties
Workflow state
Publish with parent