2009 Ruling 2009-0313921R3 - Wind-up of creditor into debtor -- summary under Paragraph 80(2)(k)

Ruling that when a Canadian debtor is wound-up into its Canadian parent and an election under s. 80.01(4)(c) is made, then, in light of s. 80(2)(k), no gain or loss will be realized under s. 39(2).

Topics and taglines
Topic
Income Tax Act - s. 80(2)(k)
d7 import status
Drupal 7 entity type
Node
Drupal 7 entity ID
313943
d7 import status
Drupal 7 entity type
Node
Drupal 7 entity ID
345769
Extra import data
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