Canadian Tax Journal, Volume 40, Issues 1-3Canadian Tax Foundation., 1992 - Taxation |
From inside the book
Results 1-3 of 72
Page 339
capital and corporate transactions before any corporate reorganization or distribution . However , further complexities can arise . These include the prospect of negative paid - up capital , the computation of contributed surplus , the ...
capital and corporate transactions before any corporate reorganization or distribution . However , further complexities can arise . These include the prospect of negative paid - up capital , the computation of contributed surplus , the ...
Page 357
... paid - up capital cannot be negative . Furthermore , section 257 may conclusively deter- mine that paid - up capital cannot be negative . As a result , the paid - up capital of the class B shares following this trans- action would be ...
... paid - up capital cannot be negative . Furthermore , section 257 may conclusively deter- mine that paid - up capital cannot be negative . As a result , the paid - up capital of the class B shares following this trans- action would be ...
Page 358
Paid - up capital ( class B shares ) Stated capital Adjustment Adjustment Paid - up capital The stated capital calculation is straightforward . $ 134.00 ( 50.00 ) 12.50 $ 96.50 The paid - up capital calculation illustrates that an ...
Paid - up capital ( class B shares ) Stated capital Adjustment Adjustment Paid - up capital The stated capital calculation is straightforward . $ 134.00 ( 50.00 ) 12.50 $ 96.50 The paid - up capital calculation illustrates that an ...
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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