Canadian Tax Journal, Volume 49, Issues 1-3Canadian Tax Foundation., 2001 - Electronic journals |
From inside the book
Results 1-3 of 79
Page 280
... determined under the formula is considered to be the fair market value of the property unless established to the contrary by the commissioner . 10 % The effect of a non - lapse restriction is taken into account when determining the ...
... determined under the formula is considered to be the fair market value of the property unless established to the contrary by the commissioner . 10 % The effect of a non - lapse restriction is taken into account when determining the ...
Page 390
... determined for purposes of the Act are determined using Canadian dollars unless otherwise specified . When a particular debt is denominated ( repayable ) in a for- eign currency , an appropriate method of translating the outstanding ...
... determined for purposes of the Act are determined using Canadian dollars unless otherwise specified . When a particular debt is denominated ( repayable ) in a for- eign currency , an appropriate method of translating the outstanding ...
Page 532
... determined on a factual basis.23 Similarly , since risks are legally borne by the enterprise as a whole , the attribution of risks must be based on the assump- tion that the PE will assume the risks inherent in or created by its own ...
... determined on a factual basis.23 Similarly , since risks are legally borne by the enterprise as a whole , the attribution of risks must be based on the assump- tion that the PE will assume the risks inherent in or created by its own ...
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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