8 October 2010 Roundtable, 2010-0373221C6 F - Paid-up capital -- summary under Paragraph (a)

CRA indicated that it has concluded in some cases that using PUC averaging to shift PUC to individual shareholders engages GAAR, and “is currently reviewing additional cases that are similar in their results but have some variations.”

Topics and taglines
Tagline
d7 import status
Drupal 7 entity type
Node
Drupal 7 entity ID
536286
d7 import status
Drupal 7 entity type
Node
Drupal 7 entity ID
536287
Extra import data
{
"field_editor_tags": [],
"field_roundtable_subquestion": "",
"field_stub": false,
"field_legacy_header": ""
}
Workflow properties
Workflow state