Canadian Tax Journal, Volume 38, Issues 1-3Canadian Tax Foundation., 1990 - Taxation |
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Results 1-3 of 73
Page 282
... share as X. St , is the amount of capital gains tax paid by the investor when he sells the shares . As the adjusted cost base of a flow - through share is zero , the expression relating the market price of an ordinary share to the ...
... share as X. St , is the amount of capital gains tax paid by the investor when he sells the shares . As the adjusted cost base of a flow - through share is zero , the expression relating the market price of an ordinary share to the ...
Page 283
Similarly , for the firm to be willing to sell a flow - through share it must expect to receive more from the share premium ( less the costs of issuing and selling the shares ) than it gives up in the value of the tax deduction it loses ...
Similarly , for the firm to be willing to sell a flow - through share it must expect to receive more from the share premium ( less the costs of issuing and selling the shares ) than it gives up in the value of the tax deduction it loses ...
Page 284
... shares sold Corporations never taxable and no capital gains tax Case Premiuma PVB PVTC E PVB PVTC E % $ millions ... shares- ( XSIC ) / S . The key variable for such an analysis is the amount of the premium ( X - S - IC ) that the ...
... shares sold Corporations never taxable and no capital gains tax Case Premiuma PVB PVTC E PVB PVTC E % $ millions ... shares- ( XSIC ) / S . The key variable for such an analysis is the amount of the premium ( X - S - IC ) that the ...
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