7 April 1993 Memorandum (Tax Window, No. 31, p. 6, ¶2513)

A standard distress preferred share ruling is that s. 112(4) will not apply in respect of any dividends received by the specified financial...

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A standard distress preferred share ruling is that no amount will be included in the income of Distressco pursuant to ss.15(1) and 246(1) solely...

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A standard distress preferred share ruling is that provided the debt arose from one or more loans made by the specified financial institution in...

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