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Canadian tax interpretations and transactional implications
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Income Tax Act
241-260
Section 248
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Section 248
Table of Contents
Select a subtopic
Subsection 248(1)
(2)-(35)
Tax Topics
Public Transactions
General Concepts
Statutory Interpretation
Income Tax Act
1-20
21-40
41-60
61-80
81-100
101-120
121-140
141-160
161-180
181-200
201-220
221-240
241-260
Section 241
Section 242
Officers, etc., of corporations
Section 244
Section 245
Section 246
Section 247
Section 248
Subsection 248(1)
Definitions
(2)-(35)
Section 249
Section 249.1
Section 250
Section 251
Section 251.1
Section 252
Section 253
Section 253.1
Investments in limited partnerships
Section 254
Contract under pension plan
Section 255
Section 256
Section 257
Negative amounts
Section 259
Section 260
261-269
Income Tax Regulations
Income Tax Application Rules
Excise Tax Act
Other Legislation
Treaties