2015 Ruling 2015-0601441R3 - XXXXXXXXXX Partnership - winding up -- summary under Paragraph (k)

No employee income was be triggered by the assumption by the proprietor of DSUs and RSUs on a s. 98(5) wind-up.

Topics and taglines
Topic
Income Tax Act - s. 248(1) - Salary Deferral Arrangement - (k)
Tagline
d7 import status
Drupal 7 entity type
Node
Drupal 7 entity ID
484420
d7 import status
Drupal 7 entity type
Node
Drupal 7 entity ID
484421
Extra import data
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Workflow properties
Workflow state
Publish with parent