Briefly describe the calculation of the PUC of new shares issued in a reorganization of capital under ITA 86(1).
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Q5: ITA 86(2)has special rules that must be
Q6: Subsections 88(1)and 88(2)cover two different types of
Q7: When new shares are issued in an
Q8: Briefly describe the general rules applicable to
Q9: When preferred shares are issued in an
Q11: List two conditions that are necessary for
Q12: What is the tax position of the
Q13: Estate freezes can be carried out using
Q14: In a reorganization of capital under ITA
Q15: When a corporation is wound up under
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