Canadian Tax Journal, Volume 49, Issues 1-3Canadian Tax Foundation., 2001 - Electronic journals |
From inside the book
Results 1-3 of 76
Page 420
... dividend refund out of its refundable dividend tax on hand.61 The CCRA has adopted a rather strict interpretation of the phrase " having full voting rights under all circumstances . " In a situation involving two classes of common ...
... dividend refund out of its refundable dividend tax on hand.61 The CCRA has adopted a rather strict interpretation of the phrase " having full voting rights under all circumstances . " In a situation involving two classes of common ...
Page 421
... dividend from the corporation to be acquired to the vendor's holding company , which would otherwise be deduct- ible . If the strategy were successful , the vendor would avoid tax on the capital gain that would otherwise result from the ...
... dividend from the corporation to be acquired to the vendor's holding company , which would otherwise be deduct- ible . If the strategy were successful , the vendor would avoid tax on the capital gain that would otherwise result from the ...
Page 774
... dividend Taxable dividend Capital dividend Tax on taxable dividend at 32 % Adjusted proceeds Stop - loss application Capital loss Capital loss carryback Net gain to deceased Total tax Table 3 25 Percent Solution $ 2,500,000 nil ...
... dividend Taxable dividend Capital dividend Tax on taxable dividend at 32 % Adjusted proceeds Stop - loss application Capital loss Capital loss carryback Net gain to deceased Total tax Table 3 25 Percent Solution $ 2,500,000 nil ...
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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