Canadian Tax Journal, Volume 38, Issues 1-3Canadian Tax Foundation., 1990 - Taxation |
From inside the book
Results 1-3 of 67
Page 376
... foreign currency subsequently are converted back into a greater amount of Canadian dollars because of a change in exchange rates . The increase in the taxpayer's Canadian dollar holdings is taxable as a foreign currency gain . Similarly ...
... foreign currency subsequently are converted back into a greater amount of Canadian dollars because of a change in exchange rates . The increase in the taxpayer's Canadian dollar holdings is taxable as a foreign currency gain . Similarly ...
Page 446
... foreign and foreign - owned corporations . Bills recently introduced in the US House of Representatives and Senate seek to expand the record - keeping and reporting requirements even further . These proposed bills are discussed in the ...
... foreign and foreign - owned corporations . Bills recently introduced in the US House of Representatives and Senate seek to expand the record - keeping and reporting requirements even further . These proposed bills are discussed in the ...
Page 707
... foreign trust and a foreign corporation . It defines " portfolio investments " to mean : • shares of one or more corporations ; • indebtedness or annuities ; ⚫ interests in one or more corporations , trusts , partnerships , organiza ...
... foreign trust and a foreign corporation . It defines " portfolio investments " to mean : • shares of one or more corporations ; • indebtedness or annuities ; ⚫ interests in one or more corporations , trusts , partnerships , organiza ...
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