Canadian Tax Journal, Volume 40, Issues 1-3Canadian Tax Foundation., 1992 - Taxation |
From inside the book
Results 1-3 of 83
Page 137
... issued the exchanged shares ; and 4 ) where the exchanged shares were issued under an agreement , the new shares are deemed to have been issued under that agreement . Although the relief under present subsection 7 ( 1.5 ) is available ...
... issued the exchanged shares ; and 4 ) where the exchanged shares were issued under an agreement , the new shares are deemed to have been issued under that agreement . Although the relief under present subsection 7 ( 1.5 ) is available ...
Page 170
... issued by Revenue Canada in response to a notice of objection is not invalid by reason of its being issued outside the three- or four - year period . Since , by virtue of subsection 152 ( 5 ) , a reassessment issued in response to a ...
... issued by Revenue Canada in response to a notice of objection is not invalid by reason of its being issued outside the three- or four - year period . Since , by virtue of subsection 152 ( 5 ) , a reassessment issued in response to a ...
Page 404
... issued by a person that is not a resident of Canada . A condensed list of foreign property follows : 1 ) tangible ... issued before 1984 to acquire such a share , provided that the share or right is listed on a prescribed Canadian stock ...
... issued by a person that is not a resident of Canada . A condensed list of foreign property follows : 1 ) tangible ... issued before 1984 to acquire such a share , provided that the share or right is listed on a prescribed Canadian stock ...
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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