Canadian Tax Journal, Volume 42, Issues 1-3Canadian Tax Foundation., 1994 - Taxation |
From inside the book
Results 1-3 of 72
Page 214
... loss on an asset held , or a liability owed , solely in a trade ( that is , generally , a business ) is taken into account in the computation of trading profit or loss for the period in which it accrues.14 • A non - trading gain is ...
... loss on an asset held , or a liability owed , solely in a trade ( that is , generally , a business ) is taken into account in the computation of trading profit or loss for the period in which it accrues.14 • A non - trading gain is ...
Page 270
... loss realized on certain dispositions of capital assets . Depending on the rule that applies to any given facts or circumstances , the disallowed loss may be added to the adjusted cost base of the asset transferred to the controlled ...
... loss realized on certain dispositions of capital assets . Depending on the rule that applies to any given facts or circumstances , the disallowed loss may be added to the adjusted cost base of the asset transferred to the controlled ...
Page 926
... loss for the uncollectible portion of a debt that is not yet settled . A rule addressing this problem would mitigate ... loss on the disposition will be $ 130,000 : Deemed proceeds Adjusted cost base Capital loss .... $ 870,000 ...
... loss for the uncollectible portion of a debt that is not yet settled . A rule addressing this problem would mitigate ... loss on the disposition will be $ 130,000 : Deemed proceeds Adjusted cost base Capital loss .... $ 870,000 ...
Contents
Introduction | 8 |
The Current Policy of the Income Tax Act Concerning Support Payments | 27 |
A New Approach to the Tax Treatment of Alimentary Support | 36 |
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actionnaires after-tax alimony amended amount apply assets autre avantage average benefit bien broad income budget Canadian Tax Foundation canadienne capital gains cash flow consumption costs cour Court d'une deduction direct tax approach dividend economic employer entreprises été être example exemption fait families federal fiscal Ibid Income Tax Act interest issue issuer joint venture l'alinéa l'audition l'impôt legislation million non-resident Ontario paid paiements papillon paragraphe 15(1 parties partnership payments payroll tax pension plan percent personal income tax peut pre-fisc preferred share property tax provinces purchase qu'il Quebec régime de retraite règles réorganisation Revenue Canada RRSP sales tax SBDB sector shareholder société cédante spouse Statistics Canada subsection 15(1 supra footnote taux d'imposition tax credit tax expenditure tax incidence tax rate tax system taxable taxation Taxation in Canada taxpayer tion Toronto transfer valeur vertu