Canadian Tax Journal, Volume 40, Issues 1-3Canadian Tax Foundation., 1992 - Taxation |
From inside the book
Results 1-3 of 77
Page 136
... option rights that had been acquired from a predecessor corporation for option rights acquired from the corporation that resulted from the amalgamation or merger as long as the employee has received no other consideration for the ...
... option rights that had been acquired from a predecessor corporation for option rights acquired from the corporation that resulted from the amalgamation or merger as long as the employee has received no other consideration for the ...
Page 143
... option agreement and to surrender the options , and found that there had been no breach of the stock option agreement by the employer . This rejection was made in the face of evidence that supported the taxpayer's arguments . A clause ...
... option agreement and to surrender the options , and found that there had been no breach of the stock option agreement by the employer . This rejection was made in the face of evidence that supported the taxpayer's arguments . A clause ...
Page 789
... option d'achat n'aura aucune valeur . Si le prix du sucre augmente , l'investisseur sera protégé grâce à la hausse de la valeur de l'option d'achat . Au moment où il liquide sa position à l'égard de l'opération à terme de sucre ( en ...
... option d'achat n'aura aucune valeur . Si le prix du sucre augmente , l'investisseur sera protégé grâce à la hausse de la valeur de l'option d'achat . Au moment où il liquide sa position à l'égard de l'opération à terme de sucre ( en ...
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