Metadata
Author: Giga-fren
Data
English[en]
Disposition of a share of a foreign affiliate held by a partnership (1.2) Where a particular corporation resident in Canada or a foreign affiliate of the particular corporation (each of which is referred to in this subsection as the "disposing corporation") would, but for this subsection, have a taxable capital gain from a disposition by a partnership, at any time, of a share of the capital stock of a foreign affiliate of the particular corporation and the particular corporation so elects in prescribed manner in respect of the disposition,
French[fr]
A B représente le montant de la perte en capital déductible, déterminé compte non tenu du présent paragraphe; les 3/4 du total des montants représentant chacun un montant reçu, avant le moment donné, au titre d’un dividende exonéré sur des actions de société affiliée, ou des actions de remplacement, par l’une des entités suivantes :