14 June 2010 Internal T.I. 2010-0366611I7 F - Determination of CCPC Status -- summary under Paragraph 251(5)(b)

CRA found that the sole beneficiary (the “Beneficiary”) of a resident trust holding Class A voting shares of a mooted Canadian-controlled private corporation did not have a right described in s. 25(5)(b), given that it already had a right to such shares.