Close investment-holding companies (CICs)
Candidate company in an accounting period
Legislation/Regulatory –
ITA2007 s. 393A(1)-(7)
Generally
Commentary –
Quick Overview ¶35870
;
Tax Reporter ¶779-800
Meaning
Commentary –
Tax Reporter ¶779-810
Small profits rate
Legislation/Regulatory –
CTA2010 s. 34