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Donation of Flow-Through Shares

April 30, 2014

Donation of Flow-Through Shares By: Arthur Drache C.M., Q.C. A recent letter published by the CRA[1] offers a comprehensive view of the tax treatment of flow-through shares. By way of reminder, flow-through shares are special shares of mining and exploration companies designed to encourage investment in those sectors. Certain types of shares of qualifying companies […]

Filed Under: Charities - Article Archive Tagged With: Arthur B.C. Drache CM QC, donations, securities

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