Canadian Tax Journal, Volume 49, Issues 1-3Canadian Tax Foundation., 2001 - Electronic journals |
From inside the book
Results 1-3 of 75
Page 488
... capital gains in a year without incurring any net tax liability by virtue of the capital gains refund mechanism.26 The transferor should trigger sufficient capital gains through the election under paragraph 132 ( 1 ) ( c ) to ensure ...
... capital gains in a year without incurring any net tax liability by virtue of the capital gains refund mechanism.26 The transferor should trigger sufficient capital gains through the election under paragraph 132 ( 1 ) ( c ) to ensure ...
Page 765
... capital gains , the year 2000 was certainly the best of times and the worst of times . For those persons realizing capital gains before the February 28 , 2000 federal budget , it was the worst of times and the age of fool- ishness ...
... capital gains , the year 2000 was certainly the best of times and the worst of times . For those persons realizing capital gains before the February 28 , 2000 federal budget , it was the worst of times and the age of fool- ishness ...
Page 774
Deemed disposition at death Adjusted cost base before death Capital gain ...... Proceeds of redemption Paid - up ... Gains By 2001 , two significant changes had affected traditional inter vivos owner- manager estate planning : first ...
Deemed disposition at death Adjusted cost base before death Capital gain ...... Proceeds of redemption Paid - up ... Gains By 2001 , two significant changes had affected traditional inter vivos owner- manager estate planning : first ...
Other editions - View all
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