Regulation 5301 - Corporations Under Part I of the Act

Table of Contents

Regulation 5301 - Corporations Under Part I of the Act
Subsection 5301(1)
Administrative Policy(1)
Subsection 5301(8)
Administrative Policy(1)

Subsection 5301(1)

Administrative Policy

15 February 2013 Internal T.I. 2012-0455351I7 - Composition of a Corporation's Instalment Base

A transferor corporation transferred its Part VI.1 tax liability for 2011 in the amount of $8,000, to a related transferee, which was assessed for...

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Subsection 5301(8)

Administrative Policy

15 April 1991 T.I. (Tax Window, No. 2, p. 16, ¶1204)

Where in an attempt to circumvent Regulation 5301(8) a corporation transfers all or substantially all of its assets to more than one corporation...

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