Canadian Tax Journal, Volume 40, Issues 1-3Canadian Tax Foundation., 1992 - Taxation |
From inside the book
Results 1-3 of 74
Page 123
... received from the thrift plan since the source of the income was the taxpayer's employment outside Canada while he was a non- resident . Although the taxpayer received the amounts in question while a Canadian resident , it was held that ...
... received from the thrift plan since the source of the income was the taxpayer's employment outside Canada while he was a non- resident . Although the taxpayer received the amounts in question while a Canadian resident , it was held that ...
Page 426
... received by an employee from her employer for passing examinations in three courses that she took voluntarily and that were designed to provide a broad understanding of her employer's industry . Mr. Justice Dickson disagreed with the ...
... received by an employee from her employer for passing examinations in three courses that she took voluntarily and that were designed to provide a broad understanding of her employer's industry . Mr. Justice Dickson disagreed with the ...
Page 748
... received is averaged into the cost of the shares already owned . Dividend Income Taxable dividends received from corporations resident in Canada are included in income under paragraph 82 ( 1 ) ( a ) . When the dividend is received in ...
... received is averaged into the cost of the shares already owned . Dividend Income Taxable dividends received from corporations resident in Canada are included in income under paragraph 82 ( 1 ) ( a ) . When the dividend is received in ...
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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