Canadian Tax Journal, Volume 40, Issues 1-3Canadian Tax Foundation., 1992 - Taxation |
From inside the book
Results 1-3 of 86
Page 175
... determined that the children's property interest that had vested indefeasibly in accordance with subsection 70 ( 9 ) was the property interest granted under the will , as amended by the Family Relief Act order . Thus , the court order ...
... determined that the children's property interest that had vested indefeasibly in accordance with subsection 70 ( 9 ) was the property interest granted under the will , as amended by the Family Relief Act order . Thus , the court order ...
Page 340
... determined . The determination would ordinarily involve a review of : a ) all share capital transactions ( including issuances and repurchases , redemptions , and other acquisitions ) ; b ) stated capital adjustments ( additions other ...
... determined . The determination would ordinarily involve a review of : a ) all share capital transactions ( including issuances and repurchases , redemptions , and other acquisitions ) ; b ) stated capital adjustments ( additions other ...
Page 436
... determined . 99 The question now becomes whether a partnership is a person . Certainly in the view of Revenue Canada ... determined that for the purposes of subsection 96 ( 1 ) , income is determined at the partnership level as if the ...
... determined . 99 The question now becomes whether a partnership is a person . Certainly in the view of Revenue Canada ... determined that for the purposes of subsection 96 ( 1 ) , income is determined at the partnership level as if the ...
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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