Canadian Tax Journal, Volume 40, Issues 1-3Canadian Tax Foundation., 1992 - Taxation |
From inside the book
Results 1-3 of 83
Page 274
... earning income from a business or from property , subject to the limitation discussed below . The effect of this deeming provision is that interest paid or payable on the borrowed funds will qualify for deduction under paragraph 20 ( 1 ) ...
... earning income from a business or from property , subject to the limitation discussed below . The effect of this deeming provision is that interest paid or payable on the borrowed funds will qualify for deduction under paragraph 20 ( 1 ) ...
Page 283
... earning income and continues to be so used , the interest will be deductible under paragraph 20 ( 1 ) ( c ) . If , however , the property ceases to be used for the purpose of earning income , the interest will cease to be deductible ...
... earning income and continues to be so used , the interest will be deductible under paragraph 20 ( 1 ) ( c ) . If , however , the property ceases to be used for the purpose of earning income , the interest will cease to be deductible ...
Page 287
... earning funds that would otherwise be used to make a distribution . The determination of the amount of assets or funds that a corporation or partnership has available for distribution is a difficult issue . Instead of accumulated ...
... earning funds that would otherwise be used to make a distribution . The determination of the amount of assets or funds that a corporation or partnership has available for distribution is a difficult issue . Instead of accumulated ...
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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