Canadian Tax Journal, Volume 49, Issues 1-3Canadian Tax Foundation., 2001 - Electronic journals |
From inside the book
Results 1-3 of 68
Page 539
... draft itself indicates that " references to the ' enterprise ' or to the enterprise as a whole ' should be interpreted as describing the juridical entity , " although it is unclear whether the draft is referring just to the usage in the ...
... draft itself indicates that " references to the ' enterprise ' or to the enterprise as a whole ' should be interpreted as describing the juridical entity , " although it is unclear whether the draft is referring just to the usage in the ...
Page 544
... draft that no deal- ing should be recognized where a PE uses an asset from the time of its acquisition by the enterprise.81 According to the draft , in this situation , the PE should be treated as the owner of the asset . Analogizing ...
... draft that no deal- ing should be recognized where a PE uses an asset from the time of its acquisition by the enterprise.81 According to the draft , in this situation , the PE should be treated as the owner of the asset . Analogizing ...
Page 552
... draft , part I , paragraph 10 , at footnote 3 . 69 Discussion draft , part I , paragraphs 35 to 36 . 70 Discussion draft , part I , paragraph 37 . 71 Ibid . 72 Discussion draft , part I , paragraph 57 . 73 Discussion draft , part I ...
... draft , part I , paragraph 10 , at footnote 3 . 69 Discussion draft , part I , paragraphs 35 to 36 . 70 Discussion draft , part I , paragraph 37 . 71 Ibid . 72 Discussion draft , part I , paragraph 57 . 73 Discussion draft , part I ...
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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