December 1 2005

Contrôle, Association et Fiducie

Text publish in the Stratège Review of December 2005, pertaining to the rules of association under the Income Tax Act (Canada). The author discusses the difference between legal and factual control and adresses the question of association with a trust. Zeina KHALIFE, « Contrôle, association et fiducie », (2005), vol. 10, no 4 Stratège 24-28, Association de planification fiscale et financière.

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Did you know that ...

Exchanging shares of a corporation in return for other shares of the same corporation, does not constitute a disposition of shares for tax purposes under certain circumstances.

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