Canadian Tax Journal, Volume 40, Issues 1-3Canadian Tax Foundation., 1992 - Taxation |
From inside the book
Results 1-3 of 87
Page 343
... result in paid- up capital of $ 25.00 . The adjustment under paragraph 85 ( 2.1 ) ( a ) in the computation of paid - up capital would be nil since the stated capital addition would be less than the agreed amount and section 257 probably ...
... result in paid- up capital of $ 25.00 . The adjustment under paragraph 85 ( 2.1 ) ( a ) in the computation of paid - up capital would be nil since the stated capital addition would be less than the agreed amount and section 257 probably ...
Page 421
... result from a transaction with a shareholder acting qua shareholder - that is , a transaction that would not be ... result of an office or an employment or under subsection 80.4 ( 2 ) as a result of shareholdings . Paragraph 9 of the ...
... result from a transaction with a shareholder acting qua shareholder - that is , a transaction that would not be ... result of an office or an employment or under subsection 80.4 ( 2 ) as a result of shareholdings . Paragraph 9 of the ...
Page 798
... result in the shareholder's receiving an amount equal to the increase in the paid - up capital resulting from the issuance of the newly received share . Under the Canada Business Corporations Act ( CBCA ) and similar provincial statutes ...
... result in the shareholder's receiving an amount equal to the increase in the paid - up capital resulting from the issuance of the newly received share . Under the Canada Business Corporations Act ( CBCA ) and similar provincial statutes ...
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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