3 October 1996 Internal T.I. 1996-9523657 - Capitalization rules applicable to non-res. -- summary under Subsection 18(4)

Surplus contributed by a person when it was a specified non-resident shareholders included in the computation of the Canadian resident shareholder corporation's equity, even if it is no longer a specified non-resident shareholder.

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d7 import status
Drupal 7 entity type
Node
Drupal 7 entity ID
308869
d7 import status
Drupal 7 entity type
Node
Drupal 7 entity ID
343093
Extra import data
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