CRA confirmed its comments in 10 October 2024 APFF Roundtable, Q.1 that there are no continuity rules for common reorganization transactions, such as amalgamations, s. 88(1) wind-ups or s. 85(1) rollovers, so that such an event or transfer starts the 365-day period in s. 12(13)(b) running again.
Topics and taglines
Tagline
d7 import status
Drupal 7 entity type
Node
Drupal 7 entity ID
917501
d7 import status
Drupal 7 entity type
Node
Drupal 7 entity ID
917502
Extra import data
{
"field_editor_tags": [],
"field_roundtable_subquestion": "",
"field_stub": false,
"field_legacy_header": ""
}
"field_editor_tags": [],
"field_roundtable_subquestion": "",
"field_stub": false,
"field_legacy_header": ""
}
Workflow properties
Workflow state