Profitco / Exchange Losses Dividend Reinvestment Plans Silicon Graphics Ltd. / Canadian Pacific Limited / CCPC Silicon Graphics Ltd. / Avis Immobilien G.M.B.H. / Lossco / Alias Research Inc. / Silicon Graphics Ltd. / /
Country
United States / Canada / /
Currency
USD / /
Event
M&A / /
Facility
Tax Court / Supreme Court / /
IndustryTerm
syndicated real estate development / retail operation / prior case law / affiliated / private health services / software development / term life insurance policy / accident insurance plans / term life insurance policies / computer software / e - commerce / electronic commerce / /
MarketIndex
NASDAQ 100 / /
Movie
The Queen v / /
Organization
Canadian Tax Foundation / Ontario Court of Appeal / Department of Finance / Supreme Court / Minister’s Advisory Committee on Electronic Commerce / Trial Division / Organization for Economic Co-operation and Development / Income Tax Ruling Directorate / OECD Committee on Fiscal Affairs / Federal Court / Tax Court of Canada / Electronic Commerce and Canada’s Tax Administration / Revenue Agency / UN Court / Working Party / Department of Finance Technical Notes / Income Tax Rulings Directorate / Federal Court of Appeal / Canada’s Tax Administration / Legislation Branch / Canada Customs and Revenue Agency / /
Person
Brian J. Stewart / Branch / Mike Hiltz / Marc Vanasse / Roy Shultis / Jack Walls / /
Position
Minister of National Revenue / Manager / Technical Publications / Queen / farmer / Minister / Minister of Finance / Deputy Assistant Commissioner / chief / Director / Reorganizations and Resources / trial judge / Director / Business and Partnerships Division / Director / Business and Partnerships Division / /
Income Tax Technical News No. 25 This version is only available electronically. In This Issue