Canadian Tax Journal, Volume 40, Issues 1-3Canadian Tax Foundation., 1992 - Taxation |
From inside the book
Results 1-3 of 68
Page 277
... cost base of a partnership interest held by the taxpayer . In essence , a taxpayer's equity is the tax cost of the taxpayer's assets less its liabilities at the particular time . Most property is included in the calcu- lation at its cost ...
... cost base of a partnership interest held by the taxpayer . In essence , a taxpayer's equity is the tax cost of the taxpayer's assets less its liabilities at the particular time . Most property is included in the calcu- lation at its cost ...
Page 402
... cost amount of the entity's foreign property to the aggregate cost amount of all its property.12 Before Bill C - 18 was enacted , when the cost amount of the foreign property exceeded 10 percent of the total cost amount of all property ...
... cost amount of the entity's foreign property to the aggregate cost amount of all its property.12 Before Bill C - 18 was enacted , when the cost amount of the foreign property exceeded 10 percent of the total cost amount of all property ...
Page 547
... cost of acquisition of depreciable property are subject to a capital cost allowance system that allows the amount of the expenditures to be deducted on a declining balance basis at prescribed rates for classes of assets . Similarly , 75 ...
... cost of acquisition of depreciable property are subject to a capital cost allowance system that allows the amount of the expenditures to be deducted on a declining balance basis at prescribed rates for classes of assets . Similarly , 75 ...
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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