5 July 2005 Internal T.I. 2005-0132671I7 F - Filing of Return - Corporation Being Wound Up -- summary under Clause 150(1)(a)(i)(A)

CRA indicated that a corporation that has distributed all its assets and liabilities must nonetheless continue to file returns (including for the stub period ending with its dissolution) until the time of such dissolution (whether pursuant to articles of dissolution or being dissolved on the companies’ branch’s own initiative).