Canadian Tax Journal, Volume 8Canadian Tax Foundation., 1960 - Electronic journals |
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Results 1-3 of 77
Page 31
Retention of a Benefit in Estate Planning The question of what constitutes the retention of a benefit in inter vivos gifts has been discussed on several occasions in the courts . This article by a Toronto lawyer summarizes the situation ...
Retention of a Benefit in Estate Planning The question of what constitutes the retention of a benefit in inter vivos gifts has been discussed on several occasions in the courts . This article by a Toronto lawyer summarizes the situation ...
Page 32
... benefit to him " . It could con- ceivably be argued that this change has resulted in a change in meaning in that both factors have to be pre- sent before there is a benefit . There might be some basis for this argu- ment if the words ...
... benefit to him " . It could con- ceivably be argued that this change has resulted in a change in meaning in that both factors have to be pre- sent before there is a benefit . There might be some basis for this argu- ment if the words ...
Page 394
able upon any benefits conferred on them or property paid or appropriated to them by their employers and occur- ring as part of the employer - employee relationship . The corporation could sell or appropriate an asset to or for the benefit ...
able upon any benefits conferred on them or property paid or appropriated to them by their employers and occur- ring as part of the employer - employee relationship . The corporation could sell or appropriate an asset to or for the benefit ...
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allowed amendments amount appellant's assets Bank benefit Bill British British Columbia budget Canada Canadian Tax Canadian Tax Foundation capital cost allowance capital gains claimed Commission Committee corporation deduction Department dividends duties earned economic Edmonton effect employee Estate Tax Exchequer Court exemption expenditures expenses fact federal government Finance firms fiscal Fordham foreign Government of Canada grants Hoover Commission Hudson's Bay Company included Income Tax Act increase industry interest investment Journal land legislation levied loss ment Minister Montreal municipal nil assessment Ontario operation Ottawa paid Parliament payable payments principle problem profits provinces purchase purpose Quebec question re-assessment receipts received resident Revenue rules sales tax Saskatchewan shareholders shares taxable income taxation taxpayer tion Toronto Toronto Toronto trade transaction United United Kingdom Vancouver