Canadian Tax Journal, Volume 38, Issues 1-3Canadian Tax Foundation., 1990 - Taxation |
From inside the book
Results 1-3 of 62
Page 112
... dividend . Once share capital has been paid , all other amounts distributed , including contributed surplus , are treated as a dividend.37 The return of capital will not be subject to Singaporean tax in the hands of the shareholder . A ...
... dividend . Once share capital has been paid , all other amounts distributed , including contributed surplus , are treated as a dividend.37 The return of capital will not be subject to Singaporean tax in the hands of the shareholder . A ...
Page 431
... dividends ( both the earlier dividends and the purchase - for - cancellation deemed dividend ) received by B on Opco's now - cancelled shares should not be taken into account by subparagraph 88 ( 1 ) ( d ) ( i.1 ) since the dividends ...
... dividends ( both the earlier dividends and the purchase - for - cancellation deemed dividend ) received by B on Opco's now - cancelled shares should not be taken into account by subparagraph 88 ( 1 ) ( d ) ( i.1 ) since the dividends ...
Page 432
... dividends because the adjusted cost base is not affected by the dividend payment . SAFE INCOME STRIP AND PARAGRAPH 88 ( 1 ) ( d ) BUMP The paragraph 88 ( 1 ) ( d ) bump may be used by an acquiring company to facilitate a safe income ...
... dividends because the adjusted cost base is not affected by the dividend payment . SAFE INCOME STRIP AND PARAGRAPH 88 ( 1 ) ( d ) BUMP The paragraph 88 ( 1 ) ( d ) bump may be used by an acquiring company to facilitate a safe income ...
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