29 November 2011 November CTF Roundtable, 2011-0425931C6 - 2011 CTF - Question 20 -- summary under Paragraph (e)

CRA confirmed that:

when determining whether a share listed on a designated stock exchange is TCP at "any particular time" during a 60 month period both of the tests at subparagraphs (e)(i) and (ii) of the definition must be satisfied at the same time.

Topics and taglines
Topic
Income Tax Act - s. 248(1) - Taxable Canadian Property - (e)
d7 import status
Drupal 7 entity type
Node
Drupal 7 entity ID
311199
d7 import status
Drupal 7 entity type
Node
Drupal 7 entity ID
344260
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