Articles
Lanthier, "Corporate Immigration, Emigration, and Continuance", 1993 Corporate Management Tax Conference Report, c. 4.
Talakshi, "Corporate Migration", 1991 Canadian Petroleum Tax Journal, Spring 1991, p. 53.
| Locations of other summaries | Wordcount | |
|---|---|---|
| Tax Topics - Income Tax Act - Section 250 - Subsection 250(4) | 0 | |
| Tax Topics - Income Tax Act - Section 48 - Subsection 48(5) | 0 | |
| Tax Topics - Income Tax Act - Section 88.1 | 0 |
Boultbee, "Change of Residence and Continuance", 1984 Canadian Tax Journal, p. 792.
| Locations of other summaries | Wordcount | |
|---|---|---|
| Tax Topics - Income Tax Act - Section 88.1 | 0 |
Subsection 219.1(3)
Paragraph 219.1(3)(c)
Articles
Joint Committee, "Technical Amendments Package of September 16, 2016", Submission letter of 15 November 2016
Tainting effect of minor previous reinstatements
The condition in s. 219.1(3)(c) is too restrictive because any amount of previous reinstatement...