Canadian Tax Journal, Volume 49, Issues 1-3Canadian Tax Foundation., 2001 - Electronic journals |
From inside the book
Results 1-3 of 83
Page 186
... agreement is part of a corpora- tion's constating documents , the existence of such an agreement is relevant to the issue of de jure control of the corporation ( discussed below ) .4 Recognition of shareholders ' agreements under most ...
... agreement is part of a corpora- tion's constating documents , the existence of such an agreement is relevant to the issue of de jure control of the corporation ( discussed below ) .4 Recognition of shareholders ' agreements under most ...
Page 191
... agreement under consideration was a conventional shareholders ' agreement or a unanimous share- holders ' agreement , recognized as such under corporate law . The court then considered how much power needed to be removed from the ...
... agreement under consideration was a conventional shareholders ' agreement or a unanimous share- holders ' agreement , recognized as such under corporate law . The court then considered how much power needed to be removed from the ...
Page 428
... agreement do not deal at arm's length , the provisions of the agreement , in order to be determinative of fair market value , will have to meet the following additional criteria : a ) It is a bona fide business arrangement . b ) The ...
... agreement do not deal at arm's length , the provisions of the agreement , in order to be determinative of fair market value , will have to meet the following additional criteria : a ) It is a bona fide business arrangement . b ) The ...
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Common terms and phrases
actions agreement amount apply assets benefit Bob and Margaret budget C.D. Howe Institute Canada Canadian Tax Foundation canadienne capital dividend CCED CCRA charity compte conjoint context contributions convention des actionnaires corporation Court d'actions d'une décès deduction deemed discussion draft disposition dividendes en capital droit Duha Duke of Westminster earnings economic employee stock options entreprise equity estate freeze été être fair market value Finance fiscal flat tax gains en capital Ibid incentives income tax input tax investment issue juste valeur marchande l'article l'impôt limits montant OECD paragraph partie payment percent permanent establishment person pertes peut preferred shares produit profit purpose Quebec rachat réduit règles réputé revenue Roth IRAS RRSPs rules shareholders société statutory subsection supra note taux tax avoidance tax credit tax rates tax treaties tax treatment tax-deferred tax-prepaid taxable taxation taxpayer tion Toronto TPSP transactions United vertu