Canadian Tax Journal, Volume 40, Issues 1-3Canadian Tax Foundation., 1992 - Taxation |
From inside the book
Results 1-3 of 86
Page 205
... assets takes place , but may have application in some situations . Retaining Control over Trust Assets Assuming that the trustees have the necessary powers , a number of planning opportunities are available where assets are to be ...
... assets takes place , but may have application in some situations . Retaining Control over Trust Assets Assuming that the trustees have the necessary powers , a number of planning opportunities are available where assets are to be ...
Page 237
... assets and $ 20 million of land , neither of which is eligible for the investment allowance ; 2 ) $ 30 million of ... assets and liabilities . The increase in the capital tax liability that results from the wind - up of Subco into ...
... assets and $ 20 million of land , neither of which is eligible for the investment allowance ; 2 ) $ 30 million of ... assets and liabilities . The increase in the capital tax liability that results from the wind - up of Subco into ...
Page 287
... assets or funds that a corporation or partnership has available for distribution is a difficult issue . Instead of accumulated profits and capital , the draft legislation uses the tax cost of assets ( carrying value under generally ...
... assets or funds that a corporation or partnership has available for distribution is a difficult issue . Instead of accumulated profits and capital , the draft legislation uses the tax cost of assets ( carrying value under generally ...
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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