11 June 1990 External T.I. 59750 F - Acquisition of Control - Amalgamation of Loss Corporation with Profitable Corporation -- summary under Paragraph 111(5)(a)

A business involving software is not similar to a business involving computer hardware and peripheral equipment, although a business involving systems software is similar to one involving applications software.

Topics and taglines
Topic
Income Tax Act - s. 111(5)(a)
d7 import status
Drupal 7 entity type
Node
Drupal 7 entity ID
318613
d7 import status
Drupal 7 entity type
Node
Drupal 7 entity ID
341721
Extra import data
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"field_roundtable_subquestion": "",
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"field_legacy_header": "11 June 1990 T.I. (November 1990 <em>Access Letter</em>, ΒΆ1530)"
}