Canadian Tax Journal, Volume 24; Volume 24

acquired adjusted cost base agreement allocation amended amount apply assessment assets basis Bill Budget Canadian Tax Foundation Canadian Tax Journal capital cost allowance capital gain capital surplus corporation income tax Court of Appeal death debt deceased deceased's decision deduction deemed dividend designated surplus earnings effect exempt expenditures expenses fact fair market value family units FAPI father fees Finance fiscal fiscal incidence foreign affiliate foreign tax gazetted included Income Tax Act incomes policy increased inflation interest inventory investment issued Justice LIFO ment Minister Newco non-resident Ontario option paid paid-up capital parent payable payments person preference shares profits provinces purchase Quebec received refund regulations respect result Revenue Canada rules sales tax service corporation shareholders spouse trust subsection subsidiary Succession Duty tax credit tax haven tax liability tax purposes tax treaties taxation taxpayer tion Toronto transaction transfer winding-up withholding tax