Canadian Tax Journal, Volume 52, Issues 3-4Canadian Tax Foundation., 2004 - Taxation |
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Results 1-3 of 13
Page 1219
... RDTOH , the rules for computing a corpor- ation's RDTOH balance , and the operation of the dividend refund mechanism . Certain transactions that may result in denial of a dividend refund are also discussed . The article then focuses on ...
... RDTOH , the rules for computing a corpor- ation's RDTOH balance , and the operation of the dividend refund mechanism . Certain transactions that may result in denial of a dividend refund are also discussed . The article then focuses on ...
Page 1222
... RDTOH on a cumulative basis . Where the corporation was a private corporation at the end of its preceding taxation year , paragraph 129 ( 3 ) ( c ) adds the corporation's RDTOH at the end of that preceding year to the increase in the ...
... RDTOH on a cumulative basis . Where the corporation was a private corporation at the end of its preceding taxation year , paragraph 129 ( 3 ) ( c ) adds the corporation's RDTOH at the end of that preceding year to the increase in the ...
Page 1236
... RDTOH account where this could not be done previously.60 CONCLUSION For many corporations and their shareholders , the RDTOH account and the related dividend refund can provide a range of tax benefits . For a CCPC , a portion of part I ...
... RDTOH account where this could not be done previously.60 CONCLUSION For many corporations and their shareholders , the RDTOH account and the related dividend refund can provide a range of tax benefits . For a CCPC , a portion of part I ...
Contents
CONTENTS | 713 |
INEQ Studies of Taxes | 741 |
CGE Studies of Taxes | 756 |
Copyright | |
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actionnaires after-tax Alan Macnaughton allocation amount apply arbitrage Canada Canada Revenue Agency Canadian Tax Foundation Canadian Tax Journal canadienne capital gains carrying value cash flows corporate tax cost Court d'une debt deduction of interest disposition distribution dividend refund dividend tax economic effects electronic commerce entity equity être example federal fiscale foreign affiliate Gini coefficient Holdco impact implicit tax income trust income trust structure inequality investment investors IPOS issue legislation Lorenz curve loss montant mutual fund OECD Opco paragraph partnership percent personal tax pre-tax progressivity proposed provincial rachat RDTOH remboursement au titre réputé resident restrictions result revenue royalty trusts segregated funds shareholder shares société straddle transactions studies subsection supra note Tax Conference tax credit tax incidence tax policy tax rate tax system tax treatment taxable taxation taxpayer tion titre de dividendes Toronto transfers