2016 Ruling 2015-0617351R3 - payments under a German profit transfer agrmt “PTA" -- summary under Subsection 87(8.1)

The proposed transactions describe the merger of one German CFA (FA4) with another sister German CFA (FA3), with FA3 as the survivor. The merger is described as a "foreign merger" under s. 87(8.1), but CRA was not asked to rule on this point.

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d7 import status
Drupal 7 entity type
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Drupal 7 entity ID
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