Canadian Tax Journal, Volume 52, Issues 3-4Canadian Tax Foundation., 2004 - Taxation |
From inside the book
Results 1-3 of 75
Page 1198
... respect of the actual dividend received and $ 25 in respect of the deemed dividend pursuant to subsection 93 ( 1 ) . As long as Canco could use the deductions , the only cost to it would be interest . In year X , Canco would report a ...
... respect of the actual dividend received and $ 25 in respect of the deemed dividend pursuant to subsection 93 ( 1 ) . As long as Canco could use the deductions , the only cost to it would be interest . In year X , Canco would report a ...
Page 1214
... respect of the interest been complied with in a satisfactory manner within the requisite time ? No Yes Has an election been filed in writing to have the mark - to- Yes Would the interest be a participating interest if the definition of ...
... respect of the interest been complied with in a satisfactory manner within the requisite time ? No Yes Has an election been filed in writing to have the mark - to- Yes Would the interest be a participating interest if the definition of ...
Page 1234
... respect of the deemed disposition . As in the case of the share redemption strategy , the benefit of the PUC increase strategy will depend on the difference between the amount of personal tax payable by the shareholder and the amount of ...
... respect of the deemed disposition . As in the case of the share redemption strategy , the benefit of the PUC increase strategy will depend on the difference between the amount of personal tax payable by the shareholder and the amount of ...
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