30 May 2007 External T.I. 2006-0218101E5 F - Interaction entre 125.4(1) et 256(1.2)c) -- summary under Paragraph 256(1.2)(c)

CRA noted that the expanded definition of control in s. 256(1.2)(c) applies only for the purposes of the enumerated provision in its preamble and, thus, does not apply for s. 256(5.1) purposes.