Canadian Tax Journal, Volume 40, Issues 1-3Canadian Tax Foundation., 1992 - Taxation |
From inside the book
Results 1-3 of 82
Page 208
... person , a trust or a corporation . " Revenue Canada has indicated that it considers . subsections 74.1 ( 1 ) and ( 2 ) to apply " if the person or persons who benefit under the terms of the trust as a consequence of the release or ...
... person , a trust or a corporation . " Revenue Canada has indicated that it considers . subsections 74.1 ( 1 ) and ( 2 ) to apply " if the person or persons who benefit under the terms of the trust as a consequence of the release or ...
Page 436
highlighted by Judge Bonner in subsection 15 ( 2 ) to " a person . . . or part- nership . . . who is a shareholder , " the connected person concept in subsec- tion 15 ( 2.1 ) might not apply to partners because of the distinction in the ...
highlighted by Judge Bonner in subsection 15 ( 2 ) to " a person . . . or part- nership . . . who is a shareholder , " the connected person concept in subsec- tion 15 ( 2.1 ) might not apply to partners because of the distinction in the ...
Page 531
... persons whether corporate or not corporate . " ' 13 The definition has the same significance in the United Kingdom as in Canada : any body of persons or person is subject to tax . The inclusion of corporations in the definition of person ...
... persons whether corporate or not corporate . " ' 13 The definition has the same significance in the United Kingdom as in Canada : any body of persons or person is subject to tax . The inclusion of corporations in the definition of person ...
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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