86(2)

Income Tax Folio S4-F7-C1, Amalgamations of Canadian Corporations

Income Tax Folio S4-F7-C1, Amalgamations of Canadian Corporations Series 4:  Businesses Folio 7:  Wind-ups, Dissolutions and Amalgamations Chapter 1:  Amalgamations of Canadian Corporations Summary This Chapter outlines the Canada Revenue Agency’s (CRA) views on a number of issues relating to the amalgamation of two or more taxable Canadian corporations as described in subsection 87(1) (referred to in this […]

Income Tax Folio S4-F7-C1, Amalgamations of Canadian Corporations Read More »

Income Tax Folio S4-F3-C1, Price Adjustment Clauses

Income Tax Folio S4-F3-C1, Price Adjustment Clauses Series 4: Businesses Folio 3: General Principles of Business Income Calculation Chapter 1: Price Adjustment Clauses Summary A price adjustment clause is typically incorporated into an agreement entered into by non-arm’s-length persons to provide for an adjustment to the transaction price in the event that a third-party such as

Income Tax Folio S4-F3-C1, Price Adjustment Clauses Read More »

Scroll to Top
Scroll to Top