19 January 2011 External T.I. 2010-0390831E5 - Compute LRIP - corporation becomes non-CCPC -- summary under Property

A future income tax asset is not "property" within the meaning of variable A of s. 89(8) as it does not represent a "right" - unless the corporation has a right to receive a refund of the tax.

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d7 import status
Drupal 7 entity type
Node
Drupal 7 entity ID
344136
Extra import data
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