27 September 1990 Internal T.I. 902479 F - Capital Gains Exemption - "Qualified Small Business Corporation Share" on Amalgamation

By services, 18 January, 2022
Official title
Capital Gains Exemption - "Qualified Small Business Corporation Share" on Amalgamation
Language
French
CRA tags
110.6(14)(a)
Document number
Citation name
902479
Severed letter type
Technical Interpretation - Internal
d7 import status
Drupal 7 entity type
Node
Drupal 7 entity ID
631781
Extra import data
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"field_release_date_new": "1990-09-27 08:00:00",
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Main text
  September 27, 1990
Current Amendments and Rulings Directorate
Regulations Division D. Yuen
  957-2111
Attention: B. Bryson
  902479
  EACC9713

Subject: Paragraph 110.6(14)(a)

A photocopy of our reply to a letter which requested our comments on the application of paragraph 110.6(14)(a), in the hypothetical situation involving an amalgamation, is attached.

We have taken the view that the shares are disposed of in the order that the predecessor shares were acquired however  21(1)(b)

DirectorReorganizations and Non-Resident DivisionRulings DirectorateLegislative and Intergovernmental Affairs Branch