Canadian Tax Journal, Volume 38, Issues 1-3Canadian Tax Foundation., 1990 - Taxation |
From inside the book
Results 1-3 of 88
Page 87
... paragraph 20 ( 14 ) ( a ) to the trans- feror of a debt was a necessary precondition of the transferee's eligibility for a deduction under paragraph 20 ( 14 ) ( b ) . On the appeal to the Tax Court of Canada , counsel for the defendants ...
... paragraph 20 ( 14 ) ( a ) to the trans- feror of a debt was a necessary precondition of the transferee's eligibility for a deduction under paragraph 20 ( 14 ) ( b ) . On the appeal to the Tax Court of Canada , counsel for the defendants ...
Page 151
... Paragraph 88 ( 1 ) ( d ) provides that for the purposes of the paragraph , a parent that was incorporated after another corporation with which the parent did not deal at arm's length is deemed to have existed from the time at which the ...
... Paragraph 88 ( 1 ) ( d ) provides that for the purposes of the paragraph , a parent that was incorporated after another corporation with which the parent did not deal at arm's length is deemed to have existed from the time at which the ...
Page 713
... paragraph 56 ( 1 ) ( x ) .87 Excluded Period Subsection 207.6 ( 5 ) provides a transitional relief for short - term ... paragraph 6 ( 1 ) ( g ) ; those received after five years are taxed under paragraph 56 ( 1 ) ( x ) . 85 Subsection ...
... paragraph 56 ( 1 ) ( x ) .87 Excluded Period Subsection 207.6 ( 5 ) provides a transitional relief for short - term ... paragraph 6 ( 1 ) ( g ) ; those received after five years are taxed under paragraph 56 ( 1 ) ( x ) . 85 Subsection ...
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