Canadian Tax Journal, Volume 40, Issues 1-3Canadian Tax Foundation., 1992 - Taxation |
From inside the book
Results 1-3 of 37
Page 604
... committee's report on the establishment of an integrated capital market within the community . 12 The Segré committee considered a wide range of subjects , including company law , stock exchange regulation , and exchange controls . It ...
... committee's report on the establishment of an integrated capital market within the community . 12 The Segré committee considered a wide range of subjects , including company law , stock exchange regulation , and exchange controls . It ...
Page 627
... COMMITTEE REPORT The eight - member committee of experts , chaired by Dr. Onno Ruding , for- mer finance minister of the Netherlands , was established in December 1990 , held its first meeting in January 1991 , its final meeting 13 ...
... COMMITTEE REPORT The eight - member committee of experts , chaired by Dr. Onno Ruding , for- mer finance minister of the Netherlands , was established in December 1990 , held its first meeting in January 1991 , its final meeting 13 ...
Page 632
... committees - were right all along in their prognoses . Nevertheless , the committee's program adds up to a considerable number of measures to be formulated and adopted . During phase one - that is , before the end of 1994 - the member ...
... committees - were right all along in their prognoses . Nevertheless , the committee's program adds up to a considerable number of measures to be formulated and adopted . During phase one - that is , before the end of 1994 - the member ...
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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