Canadian Tax Journal, Volume 40, Issues 1-3Canadian Tax Foundation., 1992 - Taxation |
From inside the book
Results 1-3 of 79
Page 351
... dividend would have been $ 50.00 ( $ 248.00 $ 198.00 ) . Even though no gain was deferred by the subsection 85 ( 1 ) election in step 5 , the election increased the amount of the deemed dividend . This result is inappropriate from a ...
... dividend would have been $ 50.00 ( $ 248.00 $ 198.00 ) . Even though no gain was deferred by the subsection 85 ( 1 ) election in step 5 , the election increased the amount of the deemed dividend . This result is inappropriate from a ...
Page 354
... dividend on the redemption increases as a result of the deduction in computing paid - up capital under paragraph 85 ( 2.1 ) ( a ) . In other words , the deferred dividend created by the deduction in the computation of paid - up capital ...
... dividend on the redemption increases as a result of the deduction in computing paid - up capital under paragraph 85 ( 2.1 ) ( a ) . In other words , the deferred dividend created by the deduction in the computation of paid - up capital ...
Page 748
... Dividends A stock dividend is a dividend paid by the issuance of shares of the capital stock of the payer corporation.52 The amount of the dividend is generally equal to the increase in the paid - up capital of the corporation by virtue ...
... Dividends A stock dividend is a dividend paid by the issuance of shares of the capital stock of the payer corporation.52 The amount of the dividend is generally equal to the increase in the paid - up capital of the corporation by virtue ...
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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