Organization: Canada Revenue Agency
Year: 2023
Month: August
Request Number: A-2022-152285
Request Summary: All information, correspondence, briefing notes, memoranda, instructions, manuals, guides, directives, interpretations, rulings, and all documents sent, received, created, recorded or published in relation to the anti-avoidance rule or section 245 of the Income Tax Act, a value shift between the classes of shares of a corporation, the principle of tax consolidation, and the use of capital loss.
Disposition: Disclosed in part
Number of pages: 332