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Canadian tax interpretations and transactional implications
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Income Tax Act
61-80
Section 70
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Subsection 70(1)
Subsection 70(2)
Subsection 70(3)
Subsection 70(5)
Subsection 70(5.2)
Subsection 70(5.3)
Subsection 70(6)
Subsection 70(6.2)
Subsection 70(9)
Subsection 70(9.4)
Subsection 70(9.01)
Subsection 70(10)
