2021-0876441E5 Safe income allocation on corporate reorganization

Please note that the following document, although believed to be correct at the time of issue, may not represent the current position of the CRA. Prenez note que ce document, bien qu'exact au moment émis, peut ne pas représenter la position actuelle de l'ARC.

Principal Issues: Formula to allocate safe income on corporate reorganization

Position: See document

Reasons: See document

Author: Ton-That, Marc

Section: 55(2)

Please click the following link to view the full document:  2021-0876441E5.pdf

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© Her Majesty the Queen in Right of Canada, 2021

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