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for the purposes of this Act any balance of undeducted outlays expenses or other amounts for the year or a preceding taxation year not an amount received by the taxpayer in respect of a restrictive covenant as defined by subsection 56 that was included under subsection 56 in computing the income of a person related to ... | [
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-0.02... | 100 |
year by the taxpayer under subsection 68 of theExcise Tax Act or amount determined by the formula C where Marginal charge rebates total of all amounts each of which is an amount that received by the taxpayer including by way of a deduction from tax in the year as a refund reimbursement contribution or allowance in resp... | [
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-0.013... | 101 |
the taxpayer were employed by the Marginal athlete trust payments amount in respect of an amateur athlete trust required by section 143 1 to be included in computing the income for the Marginal environmental trusts total of all amounts received by the taxpayer in the year as a beneficiary under a qualifying environment... | [
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0.0380... | 102 |
of a refund of an amount that was deducted under paragraph in computing income for any taxation and Marginal forward agreement total of all amounts each of which is the taxpayer acquires a property under a derivative forward agreement in the year the portion of the amount by which the fair market value of the property ... | [
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0.07307060062885284,
0.03590354323387146,
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0.04077434912323952,
-0.0551631... | 103 |
computing income from a business for a taxation year whether it is received or receivable in the year or not Marginal deferral of section 9 income under paragraph does not defer the inclusion in income of any amount that would if this section were read without reference to that paragraph be included in computing the in... | [
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0.0239... | 104 |
or partnership or as a reimbursement contribution allowance or as assistance whether as a grant subsidy forgivable loan deduction from tax allowance or any other form of assistance in respect of the cost of property or in respect of an expense of the trust or partnership the amount shall be deemed to have been received... | [
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0.03... | 105 |
incurred in the following taxation year for that following year the amount of the outlay or expense shall be deemed for the purpose of computing the income other than for the purposes of this subsection and paragraphs and to have always been the amount if any by which amount of the outlay or expense exceeds lesser of t... | [
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year to the extent that the interest was not included in computing its income for a preceding taxation year Marginal from investment contract to subsection if in a taxation year a taxpayer than a taxpayer to whom subsection holds an interest in or for civil law a right in an investment contract on any anniversary day o... | [
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-0.003... | 107 |
the taxpayer as interest on the obligation in each taxation year during which the taxpayer holds the interest or the right in the obligation Marginal of proceeds of disposition a taxpayer disposes of an interest in or for civil law a right in a debt obligation that is a debt obligation in respect of which the proportio... | [
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-0.... | 108 |
of theIncome Tax Act chapter 148 of the Revised Statutes of Canada 1952 as they read in their application to the 1985 taxation that portion of the income that can reasonably be considered to have accrued under the plan before 1986 than the portion thereof that can reasonably be considered to be attributable to amounts ... | [
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-... | 109 |
out of the NISA Fund No 2 before the particular time was reduced because of this description Marginal credited or added not included in income any other provision of this Act an amount credited or added to a NISA Fund No 2 shall not be included in computing the income solely because of that crediting or adding Marginal... | [
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arrangement or a plan or arrangement that but for any of paragraphs and to of the definitionretirement compensation arrangementin subsection would be a retirement compensation arrangement employee benefit plan or a plan or arrangement that but for any of paragraphs to of the definitionemployee benefit planin subsection... | [
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the flipped flipped property is deemed to be inventory of the and flipped property is deemed not to be capital property of the taxpayer Marginal offlipped property the purposes of subsections and aflipped propertymeans a housing unit of a taxpayer than a property that would be inventory of the taxpayer if the definitio... | [
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the spouse or partner if that definition was read without reference to the requirements for the new work location and the new residence to be in involuntary termination of the employment of the taxpayer or the spouse or insolvency of the or destruction or expropriation of the property revente Marginal property loss den... | [
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0.00269923... | 113 |
not exempt policy prescribed annuity contract and contract under which the policyholder has under the terms and conditions of a life insurance policy that was not an annuity contract and that was last acquired before December 2 1982 received the proceeds therefrom in the form of an annuity contract on any anniversary d... | [
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II s Marginal in a taxation year subsection 12 applies with respect to a interest in an annuity contract would apply if the contract had an anniversary day in the year at a time when the taxpayer held the there shall be included in computing the income for the year the amount if any by which total of all amounts each o... | [
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of theIncome Tax Act chapter 148 of the Revised Statutes of Canada 1952 applies those paragraphs and subsections the numbers of which are those in force immediately before December 17 1991 read in their application to life insurance policies last acquired before or to which subsection applies last acquired by the taxpa... | [
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rider is an accidental death benefit Marginal this section and paragraph of theIncome Tax Act chapter 148 of the Revised Statutes of Canada 1952 anniversary dayof a life insurance policy means day that is one year after the day immediately preceding the day on which the policy was issued and day that occurs at each suc... | [
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exceeds total of all amounts included under paragraph by the taxpayer in respect of the property in computing the income for the year or a preceding taxation year Marginal 12 definitions in this section apply for the purposes of this section and section 20 4 base yearof an insurer means the taxation year that immediate... | [
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-0.0206411... | 118 |
Canada in the transition year the positive amount if any of the reserve transition amount in respect of that insurance business Marginal year income deduction reversal an amount has been deducted under subsection 20 in computing an income for its transition year from an insurance business carried on by it in Canada the... | [
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20 in computing the income from an insurance business for its transition year amount included under subsection or deducted under subsection 20 in computing the income from an insurance business for a taxation year of the insurer that begins before the start day and amount that would in the absence of this subsection an... | [
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0.029898... | 120 |
for particular taxation years that begin on or after the day on which the amalgamation occurred the new corporation is on and after that day deemed to be the same corporation as and a continuation of the insurer in respect of amount included under subsection or deducted under subsection 20 in computing the income from ... | [
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0.00915... | 121 |
related to the transferor property in respect of an insurance business carried on by the transferor in Canada to in this subsection and subsection as the and or applies to the or applies to the transfer the transfer includes all or substantially all of the property and liabilities of the transferred business and immedi... | [
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0.0022255... | 122 |
transferee carries on an insurance business be required to be included or deducted in respect of any of those days under subsection or 20 in computing the income that can reasonably be attributed to the transferred and determining in respect of the day that includes that time or any subsequent day any amount that is re... | [
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0.00198... | 123 |
is deemed to have ceased to carry on the insurance business at the earlier of time without reference to this at which the insurer ceased to carry on the insurance business and time that is immediately before the end of the last taxation year of the insurer that ended at or before the time at which the insurer ceased to... | [
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for which the security was was not a stapled security of any entity Marginal inclusion this subsection applies for a taxation year of an entity in respect of a security of the entity the entity shall include in computing its income for the year each amount that deducted by the entity by another entity that issued a sec... | [
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payable determined under paragraph had been outstanding throughout the period that begins immediately after the end of the taxation year for which the amount was deducted and that ends on the day for the year Marginal depreciation at the end of a taxation year the total of the amounts determined for E to K in the defin... | [
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-0.012857... | 126 |
included in the income for the year by reason of this section Marginal and of individual a taxpayer is an individual whose income for a taxation year includes income from a business the fiscal period of which does not coincide with the calendar year and depreciable property acquired for the purpose of gaining or produc... | [
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so elects under this subsection in the return of income for the taxation year in which the taxpayer acquires a depreciable property of a prescribed class of the taxpayer that is a replacement property for the former property amount otherwise determined for F or G in the definitionundepreciated capital costin subsection... | [
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-... | 128 |
disposed of by the taxpayer before the time at which the taxpayer disposed of the former property and amount of the reduction determined under paragraph shall be deemed to be proceeds of disposition of a depreciable property of the taxpayer that had a capital cost equal to that amount and that was property of the same ... | [
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or producing income from a business the particular depreciable property was acquired for the purpose of gaining or producing income from that or a similar business or for use by a person related to the taxpayer for such a the former property was a taxable Canadian property of the taxpayer the particular depreciable pro... | [
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taxation years that include that time to have subsection apply in respect of the acquisition and the disposition or termination Marginal of election this subsection applies in respect of an acquisition and a disposition or termination the transferee acquired a similar property referred to in paragraph the transferee is... | [
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0.0002354862... | 131 |
a property of the transferor included in Class 14 1 of Schedule II to theIncome Tax a deemed acquisition under subsection or included in the proceeds of disposition of a property of the transferee included in that Class a deemed disposition under subsection in respect of the disposition or termination of the former pro... | [
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determined as if each of those depreciable properties were of the new class acquired before the subsequent time and included in the old and shall be deducted in computing the total depreciation allowed to the taxpayer for property of the old class before the subsequent time and added in computing the total depreciation... | [
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taxation year a taxpayer acquires a particular property in respect of which immediately before that time the taxpayer had a leasehold interest that was included in a prescribed class for the purposes of this section section 20 and any regulations made under paragraph the following rules leasehold interest shall be deem... | [
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acquired a capital property that is depreciable property or real or immovable property in respect of which before that time the taxpayer or any person with whom the taxpayer was not dealing at length was entitled to a deduction in computing income in respect of any amount paid or payable for the use of or the right to ... | [
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each of which is an outlay or expense made or incurred by the taxpayer or by a person with whom the taxpayer was not dealing at length at any time for the use of or the right to use the property and for the purposes of this paragraph and subsection where a particular corporation has been incorporated or otherwise forme... | [
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taxpayer Marginal recapture at any time in a taxation year a taxpayer has disposed of a capital property that is an option with respect to depreciable property or real or immovable property in respect of which the taxpayer or any person with whom the taxpayer was not dealing at length was entitled to a deduction in com... | [
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person with whom the taxpayer was not dealing at length before the acquisition of the except where the taxpayer disposed of the property to a person with whom the taxpayer was not dealing at length and that person was subject to the provisions of subsection with respect to the acquisition by that person of the property... | [
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the time of the disposition be added to the capital cost of the property to the person who owned the property at that and amount added to the capital cost to the taxpayer of the property pursuant to paragraph shall be added immediately before the time of the disposition to the total depreciation allowed to the taxpayer... | [
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another prescribed class for the purposes of this section section 20 and any regulations made for the purposes of paragraph the added property shall if the Minister so directs with respect to any taxation year for which under subsection the Minister may make any reassessment or additional assessment or assess tax inter... | [
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that time and to have reacquired it immediately thereafter at a cost equal to that fair market a taxpayer having acquired property for some other purpose has begun at a later time to use it for the purpose of gaining or producing income the taxpayer shall be deemed to have acquired it at that later time at a capital co... | [
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and in part for some other purpose the taxpayer shall be deemed to have acquired for the purpose of gaining or producing income the proportion of the property that the use regularly made of the property for gaining or producing income is of the whole use regularly made of the property at a capital cost to the taxpayer ... | [
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that class at a capital cost equal to the total of proportion of the lesser of fair market value at that time and cost to the taxpayer at that time determined without reference to this subparagraph subparagraph and paragraph that the amount of the increase in the use regularly made by the taxpayer of the property for t... | [
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deemed to have disposed at that time of depreciable property of that class and the proceeds of disposition shall be deemed to be an amount equal to the proportion of the fair market value of the property as of that time that the amount of the decrease in the use regularly made by the taxpayer of the property for that p... | [
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exceeds the cost or where the property was depreciable property the capital cost of the property to the transferor immediately before the transferor disposed of it the capital cost of the property to the taxpayer at the particular time shall be deemed to be the amount that is equal to the total of cost or capital cost ... | [
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member of which was either an individual resident in Canada or another partnership and the cost of the property to the taxpayer at the particular time determined without reference to this paragraph exceeds the cost or where the property was depreciable property the capital cost of the property to the transferor immedia... | [
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without reference to this paragraph the capital cost of the property to the taxpayer at that time shall be deemed to be the amount that was the cost or capital cost as the case may be of the property to the transferor immediately before the transferor disposed of it and the excess shall be deemed to have been allowed t... | [
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disposition and of the amount if any by which the proceeds of disposition of the property exceed the capital cost to the taxpayer of the property at the time of the the cost to a taxpayer of a passenger vehicle exceeds 000 or such other amount as is prescribed the capital cost to the taxpayer of the vehicle shall be de... | [
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0.01529... | 148 |
Tax Regulations capital cost to the taxpayer of the vehicle is deemed to be equal to the prescribed amount under subsection or as the case may be and the purposes of paragraph of the description of F in the definitionundepreciated capital costin subsection the proceeds of disposition of the vehicle are deemed to be the... | [
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65 or amount included in income by virtue of paragraph or the capital cost of the property to the taxpayer at any particular time shall be deemed to be the amount if any by which the total of capital cost of the property to the taxpayer determined without reference to this subsection subsection and section 80 and part ... | [
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0.056880950927734375,
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any time a taxpayer who is a beneficiary of a trust or a member of a partnership has received or is entitled to receive assistance from a government municipality or other public authority whether as a grant subsidy forgivable loan deduction from tax investment allowance or as any other form of assistance the amount of ... | [
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0.020251967012882233,
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other at length and estate or trust under which the executor liquidator or trustee acquired control of each of the corporations arose only on the death of the individual creating the estate or trust the two corporations are deemed not to be related to each other at the particular time Marginal capital cost subsection w... | [
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and part if any of the amount received by the taxpayer as has been repaid by the taxpayer pursuant to a legal obligation to repay all or any part of that amount in respect of that property and before the disposition thereof by the taxpayer and as may reasonably be considered to be in respect of the amount elected under... | [
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0.035081762820482254,
0.0266927... | 153 |
for the acquisition of property the cost of which was an eligible capital expenditure of the taxpayer in respect of the amount of an eligible capital expenditure of the taxpayer in respect of the business was reduced by paragraph because of the assistance referred to in paragraph and does not apply in respect of the am... | [
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the property by the taxpayer is deemed to be the later of the time the payment is made and the time at which those costs are any time after March 6 1996 a taxpayer incurs a cost on account of capital for the building of for the right to use or in respect of a prescribed property and amount of the cost would if this par... | [
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taxpayer as a consequence of making a payment or incurring a cost deemed to have been acquired for the purpose for which the payment was made or the cost was incurred and deemed to be owned by the taxpayer at any subsequent time that the taxpayer benefits from the property Marginal after ceasing business subsections an... | [
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0.02461710199713707,
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1972 acquired prescribed property use in a prescribed manufacturing or processing business carried on by the taxpayer and was not used for any purpose whatever before it was acquired by the taxpayer the taxpayer shall be deemed to have acquired that property at a capital cost to the taxpayer equal to of the amount that... | [
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property under regulations made under paragraph in computing the income of the taxpayer the year or the year in which the property was acquired whichever is the later Marginal underCanadian Vessel Construction Assistance Act a deduction has been made under theCanadian Vessel Construction Assistance Actfor any taxation ... | [
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0.022141... | 158 |
the taxation year of the taxpayer in which the vessel was disposed of or within 4 months after the end of that taxation year under conditions satisfactory to the appropriate minister either for replacement or to incur any conversion cost with respect to a vessel owned by the taxpayer or the appropriate minister certifi... | [
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0.01900... | 159 |
in respect of the vessel was included in a separate prescribed class the taxpayer elected to have the vessel transferred to that class the vessel shall be deemed to have been so transferred immediately before the disposition thereof but this paragraph does not apply unless the proceeds of disposition of the vessel exce... | [
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Assistance Actby reason of the conversion of a vessel owned by a taxpayer and the vessel is disposed of by the taxpayer if no election in respect of the vessel was made under paragraph the separate prescribed class constituted by reason of the conversion shall be deemed to have been transferred to the class in which th... | [
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0.004101... | 161 |
under subparagraph or under theCanadian Vessel Construction Assistance Actmay be paid out to or on behalf of any person who under conditions satisfactory to the appropriate minister and as a replacement for the vessel disposed of acquires a vessel before 1975 was constructed in Canada and is registered in Canada or is ... | [
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0.06... | 162 |
the vessel disposed of and any deposit or part of a deposit not so paid out before July 1 1975 or not paid out pursuant to subsection shall be paid to the Receiver General and form part of the Consolidated Revenue Fund Marginal any other provision of this section where a taxpayer made a deposit under subparagraph and t... | [
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0.0... | 163 |
of the amount that would have been included in computing the income for the year under this Part had the deposit not been made under subparagraph that the portion of the proceeds of disposition not so used before 1975 as such a replacement is of the proceeds of disposition and notwithstanding any other provision of thi... | [
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... | 164 |
or would if the taxpayer owned the property at the end of the year and this Act were read without reference to subsection be entitled to a deduction under paragraph in computing income for that year or a preceding taxation disposition of 2001 c 17 s proceeds of dispositionof property includes sale price of property tha... | [
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under a provision of the mortgage or hypothec plus any amount received by the taxpayer out of the proceeds of the sale and amount included because of section 79 in computing a proceeds of disposition of the de timber resource propertyof a taxpayer means right or licence to cut or remove timber from a limit or area in C... | [
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... | 166 |
extensions or renewals of an original right of the taxpayer or having been acquired in substitution for or as one of a series of substitutions for an original right of the taxpayer or any renewal or extension total depreciationallowed to a taxpayer before any time for property of a prescribed class means the total of a... | [
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-0.025... | 167 |
time in a taxation year a taxpayer disposes of a building of a prescribed class and the proceeds of disposition of the building determined without reference to this subsection and subsection are less than the lesser of the cost amount and the capital cost to the taxpayer of the building immediately before the dispositi... | [
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0.08044023811817169,
0.05319000035524368,
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0.009821843355894089,
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dispositions of the land within 3 years before the particular time by the taxpayer or by a person with whom the taxpayer was not dealing at length to the taxpayer or to another person with whom the taxpayer was not dealing at length and greater of fair market value of the building at the particular time and lesser of t... | [
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of disposition of the building are deemed to be an amount equal to the total of proceeds of disposition of the building determined without reference to this subsection and subsection and of the amount by which the greater of cost amount to the taxpayer of the building and fair market value of the building immediately b... | [
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0.08518638461828232,
0.00456682080... | 170 |
of the undepreciated capital cost to the transferor of all property of the particular class immediately before that time that fair market value of the transferred property at that time is of fair market value of all property of the particular class immediately before that time exceeds the amount that would otherwise be... | [
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0.03429199755191803,
-0.012... | 171 |
the transferor are disposed of at the same time subparagraph applies as if each property so disposed of had been separately disposed of in the order designated by the transferor or if the transferor does not designate an order in the order designated by the Minister transferor is deemed to own a property that was acqui... | [
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0.04894949495792389,
-0.02... | 172 |
by the transferor is immediately before the transferor is subject to a loss restriction event or the transferor is a corporation the purposes of computing the foreign accrual property income exempt surplus or exempt deficit and taxable surplus or taxable deficit in respect of a taxpayer for a taxation year of the trans... | [
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0.0393763892352581,
0.0312257... | 173 |
partnership would but for this paragraph have ceased to exist is deemed to remain a member of the partnership until the time that is immediately after the first time described in clauses to and the purposes of applying this section and section 20 and any regulations made for the purpose of paragraph to the subsequent o... | [
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0.030098414048552513,
0.0125... | 174 |
a person that would be affiliated with the taxpayer if section 251 1 were read without reference to the definitioncontrolledin subsection 251 throughout the period that began immediately before the period began and ended at the time the property was acquired by the taxpayer partnership or that was not used or acquired ... | [
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formed or created in the period referred to in that subsection the taxpayer is deemed to have been throughout the period that began immediately before the period and ended immediately after it was formed or created and with every person with whom it was affiliated than because of a right referred to in paragraph throug... | [
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0.02955159917473793,
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for use the purposes of subsection and subject to subsection property than a building or part acquired by a taxpayer shall be considered to have become available for use by the taxpayer at the earliest of time the property is first used by the taxpayer for the purpose of earning income time that is immediately after th... | [
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0.07116778194904327,
0.01631929911673069,
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0.0... | 177 |
or to perform a commercially saleable service including an intermediate product or service that is used or consumed or to be used or consumed by or for the benefit of the taxpayer or the other person in producing or performing any such product or service the case of property acquired by the taxpayer for the prevention ... | [
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0.03182343393564224,
0.03627095744013786,
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in accordance with generally accepted accounting principles and for the purpose of the financial statements of the corporation for the year presented to its shareholders the case of property acquired by the taxpayer in the course of carrying on a business of farming or fishing the time at which the property has been de... | [
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0.0225... | 179 |
the meaning assigned by section 2 of theCanada Petroleum Resources on which the drilling of the first well that indicated the discovery began before March 5 1982 in an offshore region prescribed for the purposes of subsection the time the gravity base structure deballasts and lifts the assembled topside modules and the... | [
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0.015564043074846268,
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was acquired time the construction of the building is complete time that is immediately after the beginning of the first taxation year that begins more than 357 days after the end of the taxation year in which the property was acquired by the taxpayer time that is immediately before the disposition of the property by t... | [
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that is part of a project of the taxpayer or in a taxation year subsequent to the particular year and at the end of any taxation year this subsection referred to as the of the taxpayer property can reasonably be considered to be part of the project and property has not otherwise become available for use if the taxpayer... | [
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available for use before the end of the inclusion year because of this subsection or paragraph or exceeds total of all amounts each of which is the capital cost to the taxpayer of a depreciable property other than the particular portion of the property that is part of the project to the extent that the property is cons... | [
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0.011552676558494568,
-0.... | 183 |
the dividend because of paragraph and the property was acquired by the taxpayer it became available for use without reference to paragraphs and by the person from whom it was acquired Marginal the purposes of paragraphs and and subsection where a property of a taxpayer was acquired from a person this subsection referre... | [
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0.029947619885206223,
0.000164217... | 184 |
considered to have become available for use by the taxpayer if the taxpayer had acquired the property and that but for this subsection would be deductible in computing the income for any taxation year exceeds total of all amounts received or receivable by the taxpayer for the use of or the right to use the property in ... | [
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0.039885371923446655,
0.08713522553443909,
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0.01678510010242462,
0.01136506... | 185 |
the taxpayer acquires goodwill as part of an acquisition of all or a part of another business that is carried on after the acquisition as part of the particular business or is deemed by subsection to acquire goodwill in respect of the particular business the cost of the goodwill is added at that time to the cost of the... | [
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0.058622486889362335,
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0.07588303834199905,
-0.01607... | 186 |
than one disposition of goodwill at the same time that paragraph and subsection apply as if each disposition had occurred separately in the order designated by the taxpayer or if the taxpayer does not designate an order in the order designated by the Minister Marginal not relating to property at any time a taxpayer mak... | [
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0.03763873875141144,
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0.07010112702846527,
-0.0338... | 187 |
to a person as a shareholder partner or beneficiary as the case may be of the taxpayer Marginal addition to goodwill greater certainty no amount paid or payable may be included in Class 14 1 of Schedule II to theIncome Tax Regulations if the amount is consideration for the purchase of or consideration for the cancellat... | [
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0.08259425312280655,
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0.03748038038611412,
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of this Act any balance of undeducted outlays expenses or other amounts for the taxation year or a preceding taxation receipt does not reduce the cost or capital cost of a property or the amount of an outlay or and receipt is not included in computing any gain or loss of the taxpayer from a disposition of a capital pro... | [
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0.04778430983424187,
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be determined as taxpayer shall designate the order in which the capital cost of each property that is not the goodwill property is determined and if the taxpayer does not designate an order the Minister may designate the order capital cost of a particular property that is not the goodwill property in respect of the bu... | [
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0.09453408420085907,
-0.006902... | 190 |
income for taxation years ending before that day equal to the amount by which total of the total capital cost of the class and the amount determined for C in paragraph exceeds amount determined for A in paragraph and no taxation year of the taxpayer ends immediately before that day and the taxpayer would have had a par... | [
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0.03591202571988106,
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0.014736149460077286,
-0.0318838... | 191 |
the income from the business for the particular year on or after that day and in the particular year the taxpayer acquires a property included in the class in respect of the business or is deemed by subsection to acquire goodwill in respect of the business and the taxpayer elects in writing to have this subparagraph ap... | [
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-0.0... | 192 |
the capital property and amount by which the proceeds of disposition of the qualified farm or fishing property exceed its cost Marginal 14 1 transitional rule at any time a taxpayer disposes of a particular property included in Class 14 1 of Schedule II to theIncome Tax Regulationsin respect of a business and none of s... | [
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the taxpayer in circumstances under which any of subsections and and 107 apply from a person or partnership that would have been deemed under this subsection to have acquired a property if none of those subsections had applied the capital cost of the property that would have been deemed under this subsection to have be... | [
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total of all amounts each of which is the capital cost of a property deemed by this subsection to have been acquired by the taxpayer at or before that time in respect of another disposition of goodwill in respect of the and any other case nil Marginal 14 1 transitional rule at any time a taxpayer acquires a particular ... | [
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-0.... | 195 |
be acquired in respect of the prior disposition and of the capital cost of the particular property Marginal 14 1 transitional rule the purposes of subsections to and paragraph subsections to and paragraph cumulative eligible capital eligible capital expenditure eligible capital propertyandexempt gains balancehave the m... | [
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to own eligible capital property in respect of the business and not to have ceased to carry on the business until a time that is after 2016 the taxpayer is deemed to continue to own the property and to continue to carry on the business until the time that is immediately before the first time one of the events that woul... | [
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-0.014... | 197 |
shareholder of the corporation or on a contemplated shareholder of the corporation then the amount or value of the benefit is to be included in computing the income of the shareholder member or contemplated shareholder as the case may be for its taxation year that includes the time except to the extent that the amount ... | [
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0.010599685832858086,
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0.08345983177423477,
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-0.00810259860008955,
-0.04... | 198 |
the corporation at that time a right in respect of each common share that is identical to every other right conferred at that time in respect of each other such share to acquire additional shares of the capital stock of the corporation and for the purposes of this paragraph shares of a particular class of common shares... | [
-0.07516481727361679,
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0.018166955560445786,
0.06287684291601181,
0.01355784572660923,
0.01956303045153618,
-0.0151948... | 199 |
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