26 November 2021 CTF Roundtable Q. 5, 2021-0911821C6 - Corporate Attribution -- summary under Paragraph (e)

A discretionary trust whose beneficiaries included minor children owned Holdco which, in turn, held Subco. CRA indicated that each child would be deemed under para. (e) of the specified shareholder definition to wholly own Holdco, so that each child also would be a specified shareholder, under that definition, of the related corporation (Subco).

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d7 import status
Drupal 7 entity type
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Drupal 7 entity ID
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