Words and Phrases - "required to be included"

a
88
b
44
c
80
d
54
e
38
f
31
g
20
h
14
i
74
j
2
k
2
l
32
m
56
n
25
o
38
p
81
q
3
r
77
s
90
t
47
u
16
v
9
w
23
y
2

Allan Lanthier, "FAPI or Taxable Surplus Dividend", Canadian Tax Highlights, Vol. 23, No. 2, February 2015, p. 4.

Summary Under
Tax Topics - Income Tax Act - Section 92 - Subsection 92(1) - Paragraph 92(1)(a)
Dispute as to whether FA earns ABI or FAPI (p. 4)

Assume that Canco owns CFA and that the relevant years are all before 2012. In year 1, CFA earns...

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Words and Phrases
required to be included included