Canadian Tax Journal, Volume 40, Issues 1-3Canadian Tax Foundation., 1992 - Taxation |
From inside the book
Results 1-3 of 78
Page 282
... losses is often within a taxpayer's control . If a taxpayer realizes a capital loss , its equity will be reduced by the amount of the loss . However , the taxpayer may have accrued gains that could be realized to offset the loss ...
... losses is often within a taxpayer's control . If a taxpayer realizes a capital loss , its equity will be reduced by the amount of the loss . However , the taxpayer may have accrued gains that could be realized to offset the loss ...
Page 494
... loss on its depreciated asset would not be available to offset A Co's realized gain . Rather , B Co would have to sell its depreciated asset to an unrelated party in order to realize the loss to use against A Co's gain . Any loss ...
... loss on its depreciated asset would not be available to offset A Co's realized gain . Rather , B Co would have to sell its depreciated asset to an unrelated party in order to realize the loss to use against A Co's gain . Any loss ...
Page 495
... loss of C Co was incurred , in years prior to their inclusion in the A Co group , those losses would not be available to offset A Co's gain . If , however , either B Co or C Co ( rather than A Co ) were the common parent of the ...
... loss of C Co was incurred , in years prior to their inclusion in the A Co group , those losses would not be available to offset A Co's gain . If , however , either B Co or C Co ( rather than A Co ) were the common parent of the ...
Other editions - View all
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