June 10, 1947 (20th Parliament, 3rd Session)

LIB

Douglas Charles Abbott (Minister of Finance and Receiver General)

Liberal

Mr. ABBOTT:

That is correct. There are a few companies which may still have some income which was accumulated under the family corporation provision, but I think it has mostly been distributed. The provision with respect to electing to be treated as a family corporation expired in 1942.

Topic:   INCOME WAR TAX ACT
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