Canadian Tax Journal, Volume 40, Issues 1-3Canadian Tax Foundation., 1992 - Taxation |
From inside the book
Results 1-3 of 48
Page 720
... treaties relating to the taxation of capital gains was published in the Canadian Tax Journal in 1978 , 1 Canada's tax treaty network has grown from 35 to some 54 countries.2 CANADA'S DOMESTIC LAW Canada did not begin taxing capital ...
... treaties relating to the taxation of capital gains was published in the Canadian Tax Journal in 1978 , 1 Canada's tax treaty network has grown from 35 to some 54 countries.2 CANADA'S DOMESTIC LAW Canada did not begin taxing capital ...
Page 723
... treaty partners from the alienation of immovable property situated in Canada . In most treaties , there is no definition of “ immovable property " for pur- poses of the capital gains article . Some treaties do state , however , that for ...
... treaty partners from the alienation of immovable property situated in Canada . In most treaties , there is no definition of “ immovable property " for pur- poses of the capital gains article . Some treaties do state , however , that for ...
Page 730
... treaties , and provisions regarding substantial inter- ests , which are described below , counteract the other property provision and permit a state to tax certain types of gains . Column 5 of table 1 shows whether a treaty contains a ...
... treaties , and provisions regarding substantial inter- ests , which are described below , counteract the other property provision and permit a state to tax certain types of gains . Column 5 of table 1 shows whether a treaty contains a ...
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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