Canadian Tax Journal, Volume 40, Issues 1-3Canadian Tax Foundation., 1992 - Taxation |
From inside the book
Results 1-3 of 78
Page 136
... acquired from a predecessor corporation for option rights acquired from the corporation that resulted from the amalgamation or merger as long as the employee has received no other consideration for the exchanged option . If the ...
... acquired from a predecessor corporation for option rights acquired from the corporation that resulted from the amalgamation or merger as long as the employee has received no other consideration for the exchanged option . If the ...
Page 290
... acquired pursuant to a rollover . Fourth , the carrying value of an interest in a life insurance policy , property acquired to earn exempt income , and property acquired for a non - income- earning purpose is deemed to be nil . These ...
... acquired pursuant to a rollover . Fourth , the carrying value of an interest in a life insurance policy , property acquired to earn exempt income , and property acquired for a non - income- earning purpose is deemed to be nil . These ...
Page 737
... acquired , and the course of the taxpayer's conduct in dealing with the security from the time it is acquired until the time of disposition . Taxpayer's Intentions and Course of Conduct The courts have concluded , and IT - 479R reflects ...
... acquired , and the course of the taxpayer's conduct in dealing with the security from the time it is acquired until the time of disposition . Taxpayer's Intentions and Course of Conduct The courts have concluded , and IT - 479R reflects ...
Other editions - View all
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