Canadian Tax Journal, Volume 49, Issues 1-3Canadian Tax Foundation., 2001 - Electronic journals |
From inside the book
Results 1-3 of 84
Page 195
... corporation • Two corporations are related where both corporations are controlled by the same person or group of persons.25 Figure 7 Same person or group of persons Control Control Corporation 1 Corporation 2 • Two corporations are ...
... corporation • Two corporations are related where both corporations are controlled by the same person or group of persons.25 Figure 7 Same person or group of persons Control Control Corporation 1 Corporation 2 • Two corporations are ...
Page 414
... corporation for the subject shares . Consequently , in the course of preparing a shareholders ' agreement , it is impera- tive to take into consideration the possibility that where such a sale of shares between two co - shareholders ...
... corporation for the subject shares . Consequently , in the course of preparing a shareholders ' agreement , it is impera- tive to take into consideration the possibility that where such a sale of shares between two co - shareholders ...
Page 419
... corporation does not deal at arm's length with the corporation , the transaction may occur at fair market value as opposed to the redemption price of the shares . 50 Again , excluded from the proceeds of disposition are the deemed ...
... corporation does not deal at arm's length with the corporation , the transaction may occur at fair market value as opposed to the redemption price of the shares . 50 Again , excluded from the proceeds of disposition are the deemed ...
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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