translate English to French: The decision of the Federal Court of Appeal in the case of The Queen v. Kruco Inc., 2003 DTC 5506, [2003] 4 CTC 185, has overturned a number of the CRA’s published guidelines for determining the safe income on hand attributable to a share of a corporation.
Kruco Inc. (2003 DTC 5506, [2003] 4 CTC 185) annule plusieurs directives publiées par l'ARC se rapportant au calcul du revenu protégé en main attribuable à une action d'une société.