6 October 2006 Roundtable, 2006-0196011C6 F - PUC Reduction Prior To Wind-Up -- summary under Paragraph 88(1)(b)

GAAR will not usually be applied to a pre-dissolution reduction of paid-up capital.

Topics and taglines
Topic
Income Tax Act - s. 88(1)(b)
d7 import status
Drupal 7 entity type
Node
Drupal 7 entity ID
326529
d7 import status
Drupal 7 entity type
Node
Drupal 7 entity ID
346014
Extra import data
{
"field_editor_tags": [],
"field_roundtable_subquestion": "",
"field_stub": false,
"field_legacy_header": "2006 TI 2006-0196011C6"
}