Canadian Tax Journal, Volume 50, Issues 5-6Canadian Tax Foundation., 2002 - Electronic journals |
From inside the book
Results 1-3 of 70
Page 1543
... shareholders would rank behind an additional class of independent creditors whose interests might , in certain circumstances , diverge from those of the shareholders . In addition , notwithstanding that the terms of the Donlee notes ...
... shareholders would rank behind an additional class of independent creditors whose interests might , in certain circumstances , diverge from those of the shareholders . In addition , notwithstanding that the terms of the Donlee notes ...
Page 1802
... shareholders . As a result , the section 338 ( h ) ( 10 ) election ( when available ) is generally more desirable than the election under section 338 ( g ) in respect of stock purchases from US shareholders . The main benefits that may ...
... shareholders . As a result , the section 338 ( h ) ( 10 ) election ( when available ) is generally more desirable than the election under section 338 ( g ) in respect of stock purchases from US shareholders . The main benefits that may ...
Page 1814
... shareholders , S corporation shareholders receive flowthrough treatment that generally eliminates the double taxation that can be present with corporations , owing to the lack of integration in the US tax structure . In general , an S ...
... shareholders , S corporation shareholders receive flowthrough treatment that generally eliminates the double taxation that can be present with corporations , owing to the lack of integration in the US tax structure . In general , an S ...
Contents
Canadian Tax Journal | 1986 |
REVUE FISCALE CANADIENNE | 1987 |
A TaxEfficient Product or the Product | 1529 |
Copyright | |
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active business ADSP amount apply assets basis bénéficiaires beneficiaries biens breakeven Brussa Canadian Tax Foundation Canadian Tax Journal capital gains tax CCRA conjoint Court of Canada d'une debt décès decision deduction deemed deposit account disposition distribution dividend Donlee droit employees entity equity estimates États-Unis été être exécuteurs testamentaires executors exemption Federal Court fiduciaires fiducie au profit Finance fiscales Flora trust foreign affiliate GAAR garnishment Giles and Tedds high-yield debt Ibid income tax income trust structure Indian Act interest investment business investors issue Jason l'impôt liability Lifeco mutual fund non-resident paragraph partnership payable payment percent person profit de Flora province purchased reserve résident result revenu RRSP rules section 87 seizure shareholders Shell Canada Statistics Canada subsection supra note target target corporation tax policy tax rate taxable taxation taxpayer testament Toronto transaction underground economy USCO variables