2000 Ruling 1999-0012793 - FOREIGN PROPERTY TAX -- summary under Paragraph 206(1.1)(d)

Ruling based on s. 206 (1.1)(d)(iii)(B) that a mutual fund trust was able to hold U.S. investments outside its foreign property basket by transferring Canadian operating companies to Canadian holdcos, and having the Canadian holdcos make the U.S. investments.

Topics and taglines
Topic
Income Tax Act - s. 206(d)
d7 import status
Drupal 7 entity type
Node
Drupal 7 entity ID
325553
d7 import status
Drupal 7 entity type
Node
Drupal 7 entity ID
343506
Extra import data
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