Canadian Tax Journal, Volume 40, Issues 1-3Canadian Tax Foundation., 1992 - Taxation |
From inside the book
Results 1-3 of 84
Page 206
... shares . 2 ) Reorganization of Share Capital As another technique of restricting the beneficiaries ' ability to control Opco , the share capital of Opco could be reorganized so that voting shares that would be distributed to ...
... shares . 2 ) Reorganization of Share Capital As another technique of restricting the beneficiaries ' ability to control Opco , the share capital of Opco could be reorganized so that voting shares that would be distributed to ...
Page 344
... shares to $ 100.00 would be an obvious result . That result assumes , however , that CBCA section 26 ( 1 ) or ABCA ... shares , would apply on the basis that the class D shares would be a separate class of shares . Because the rights ...
... shares to $ 100.00 would be an obvious result . That result assumes , however , that CBCA section 26 ( 1 ) or ABCA ... shares , would apply on the basis that the class D shares would be a separate class of shares . Because the rights ...
Page 803
... shares as opposed to a conversion of shares . Section 39 ( 1 ) of the CBCA deals with the purchase , redemption , or other acquisition of shares and requires that stated capital be deducted from the account of the relevant shares upon ...
... shares as opposed to a conversion of shares . Section 39 ( 1 ) of the CBCA deals with the purchase , redemption , or other acquisition of shares and requires that stated capital be deducted from the account of the relevant shares upon ...
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