Mr. Éric Gélinas, legal counsel in business law at Lavery and professor in the tax department of Sherbrooke University, was guest speaker at the conference organized by the Association de planification fiscale et financière (APFF), on October 9th, 2014.
Mr. Gélinas spoke about subparagraph 55(3)a) of the Income Tax Act by discussing the exceptions as they are defined by this subsection and presenting examples of complex situations.