picturing a tax deferred wind-up

Most of April was invested into a presentation on tax-deferred corporate wind-ups that I made before a Canadian Bar Association conference at the Casino last week.  I was honoured to be asked to speak (especially alongside presenters that I have a great deal of respect for) as it was the perfect way for me to introduce my law practice to the bar.  

Here is one of the diagrams from my presentation (showing the tax treatment to a company winding-up and its shareholders under s.88(1) of the Income Tax Act):       

Scenario 3t

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