if preferred shares with a redemption amount which is subject to a price adjustment clause are redeemed before there is an upward adjustment to the redemption amount pursuant to that clause, a payment of the resulting additional amount will be included in the shareholder's income in the year of receipt under s 84(3).
Topics and taglines
Tagline
d7 import status
Drupal 7 entity type
Node
Drupal 7 entity ID
317603
d7 import status
Drupal 7 entity type
Node
Drupal 7 entity ID
345878
Extra import data
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"field_legacy_header": "21 November 2011 T.I. 2011-042219 F [price adjustment payment recognized as s. 84(3) dividend when received]"
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