Exceptions from Subsection 55(2) - CCH Canadian
Exceptions from Subsection 55(2) - CCH Canadian
Exceptions from Subsection 55(2) - CCH Canadian
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Paragraph <strong>55</strong>(3)(b) — Statutory Requirements• “In the course of a reorganization”• DC makes a “distribution”• DC wound up or transferee cross-ownership eliminated• Exemption applies only to dividends <strong>from</strong> permittedredemptions or wind-up of DC© 2010 KPMG International Cooperative (“KPMG International”). KPMG International provides no client services and is aSwiss entity with which the independent member firms of the KPMG network are affiliated 33
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