Canadian Tax Journal, Volume 8Canadian Tax Foundation., 1960 - Electronic journals |
From inside the book
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Page 242
... dealing with benefits to shareholders and sections 137 ( 2 ) and 138 , dealing with artificial transactions and improper tax avoidance ( whatever that means ) , would have to be considered . There is also the possibility of a taxing of ...
... dealing with benefits to shareholders and sections 137 ( 2 ) and 138 , dealing with artificial transactions and improper tax avoidance ( whatever that means ) , would have to be considered . There is also the possibility of a taxing of ...
Page 392
... dealing at arm's length . It is also the position as now established by the Abbott v . Philbin case in the U.K. For 1953 and subsequent years , section 85A is applicable in Canada where the option is given on shares of the employer ...
... dealing at arm's length . It is also the position as now established by the Abbott v . Philbin case in the U.K. For 1953 and subsequent years , section 85A is applicable in Canada where the option is given on shares of the employer ...
Page 397
... dealing at arm's length ; ( c ) if a right of the employee to acquire shares has been trans- ferred by one or more trans- actions between persons not dealing at arm's length and a transferee has acquired shares under the agreement ; and ...
... dealing at arm's length ; ( c ) if a right of the employee to acquire shares has been trans- ferred by one or more trans- actions between persons not dealing at arm's length and a transferee has acquired shares under the agreement ; and ...
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Common terms and phrases
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