This article provides an overview of the law and Canada Revenue Agency’s (“CRA”) positions on the requirements of paragraph 149(1)(1), with an emphasis on several recent technical interpretations.
Authors: David P. Stevens & Faye Kravetz
Published By: The Philanthropist, email@example.com
Publication Date: December, 2013
View Current Developments in the Application of Paragraph 149(1)(1) of the Income Tax Act