Atlantic Packaging Products Ltd. Atlantic Produits D'Emballage Ltée v. The Queen, 2018 TCC 183
| Jurisdiction | Federal Jurisdiction (Canada) |
| Citation | 2018 TCC 183 |
| Court | Tax Court (Canada) |
| Date | 07 September 2018 |
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2 practice notes
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Gain On Sale Of Shares May Be On Account Of Income
...that company, vendors should consider whether such reorganization would impact the tax treatment of the sale of such shares. Footnotes 1 2018 TCC 183, aff'd 2020 FCA 75. 2 [1998] 2 SCR 358; aff 'd 96 DTC 6355 (FCA); aff 'd 94 DTC 1858 The content of this article is intended to provide a gen......
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Atlantic Packaging Products Ltd. v. Canada, 2020 FCA 75
...reasons. WEBB J.A. [1] This is an appeal from the Judgment rendered by Graham J. of the Tax Court of Canada on September 7, 2018 (2018 TCC 183). The Tax Court Judge found that the requirements of section 54.2 of the Income Tax Act , R.S.C. 1985, c. 1 (5th Supp.) (the Act) were not sa......
1 cases
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Atlantic Packaging Products Ltd. v. Canada, 2020 FCA 75
...reasons. WEBB J.A. [1] This is an appeal from the Judgment rendered by Graham J. of the Tax Court of Canada on September 7, 2018 (2018 TCC 183). The Tax Court Judge found that the requirements of section 54.2 of the Income Tax Act , R.S.C. 1985, c. 1 (5th Supp.) (the Act) were not sa......
1 firm's commentaries
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Gain On Sale Of Shares May Be On Account Of Income
...that company, vendors should consider whether such reorganization would impact the tax treatment of the sale of such shares. Footnotes 1 2018 TCC 183, aff'd 2020 FCA 75. 2 [1998] 2 SCR 358; aff 'd 96 DTC 6355 (FCA); aff 'd 94 DTC 1858 The content of this article is intended to provide a gen......