8 October 2004 APFF Roundtable Q. 28, 2004-0086961C6 - Interaction of 55(5)(e)(ii) and 248(25)(a) -- summary under Subparagraph 55(5)(e)(ii)

Can CRA indicate whether s. 55(5)(e)(ii) should be interpreted in light of s. 248(25)(a)?

CRA indicated that "the concept of 'person beneficially interested' is irrelevant for the purposes of subparagraph 55(5)(e)(ii)," but it also indicated that it "we feel that the right described in subparagraph 55(5)(e)(ii) I.T.A. and paragraph 248(25)(a) I.T.A. are fairly similar."

Topics and taglines
Topic
Income Tax Act - s. 55(5)(e)(ii)
Tagline
d7 import status
Drupal 7 entity type
Node
Drupal 7 entity ID
321474
d7 import status
Drupal 7 entity type
Node
Drupal 7 entity ID
345062
Extra import data
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