Canadian Tax Journal, Volume 40, Issues 1-3Canadian Tax Foundation., 1992 - Taxation |
From inside the book
Results 1-3 of 80
Page 10
... Canadian corporate statutes require a corporation to maintain a mini- mum amount of equity as part of its capital ... Canadian provisions . Accordingly , they may provide useful models for reform of the Canadian legislation . Canada For ...
... Canadian corporate statutes require a corporation to maintain a mini- mum amount of equity as part of its capital ... Canadian provisions . Accordingly , they may provide useful models for reform of the Canadian legislation . Canada For ...
Page 11
... Canadian corporation with debt . This problem was noted in 1966 by the Royal Commission on Taxation20 and acknowledged by the government in the 1969 white paper Proposals for Tax Reform , wherein it was stated : The Canadian tax system ...
... Canadian corporation with debt . This problem was noted in 1966 by the Royal Commission on Taxation20 and acknowledged by the government in the 1969 white paper Proposals for Tax Reform , wherein it was stated : The Canadian tax system ...
Page 823
... Canadian shareholders under the Canada - US tax treaty would probably require reciprocal treatment of US shareholders of Canadian corporations.12 Tim Edgar " Optimizing Income Flows in a Multinational Corporation " ( March 1992 ) , 13 ...
... Canadian shareholders under the Canada - US tax treaty would probably require reciprocal treatment of US shareholders of Canadian corporations.12 Tim Edgar " Optimizing Income Flows in a Multinational Corporation " ( March 1992 ) , 13 ...
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Common terms and phrases
actionnaires actions amended amount apply assets autre avantage bénéficiaires beneficiary benefit biens Canadian Tax Foundation canadienne capital cost allowance capital gains capital tax choix contribuable corporate tax corporation cible cost Cour coût d'actions d'une debt déduction deduction of interest deemed dégel dépenses distribution dividend droit employee employee stock option equity été expenditure fait federal fiducie Finance fiscal foreign foreign direct investment funds Ibid income tax intérêts investment issue l'acheteur l'alinéa l'article l'impôt legislation loan loss million montant Newco Ontario opération paid-up capital paragraph Parentco payable payment percent person perte pourrait profits proposed provincial provision reçu règles Report resident respect Revenue Canada rules shareholder shares société specific specified non-residents stare decisis stock option Subco subsection supra footnote Tax Conference Tax Court tax treaties taxable taxation taxpayer thin capitalization titre Toronto transaction transfer treaty trust valeur vertu withholding tax