Canadian Tax Journal, Volume 49, Issues 1-3Canadian Tax Foundation., 2001 - Electronic journals |
From inside the book
Results 1-3 of 88
Page 255
... foreign - owned DRCS should not be permitted to use the same losses to reduce their foreign income and their taxable US income or , in the case of consolidated returns , to reduce the income of US members of an affiliated group . To ...
... foreign - owned DRCS should not be permitted to use the same losses to reduce their foreign income and their taxable US income or , in the case of consolidated returns , to reduce the income of US members of an affiliated group . To ...
Page 321
... foreign charities denies the tax credits or tax deductions that would have resulted if the same gifts had been made to Canadian registered charities . Similarly , it is difficult for a Canadian charity to fund a foreign charity through ...
... foreign charities denies the tax credits or tax deductions that would have resulted if the same gifts had been made to Canadian registered charities . Similarly , it is difficult for a Canadian charity to fund a foreign charity through ...
Page 488
... foreign property content . If the transferee must restrict its hold- ings of foreign property , 27 it may be preferable for the transferor to recognize gains on assets that are not foreign property . A person that is subject to the ...
... foreign property content . If the transferee must restrict its hold- ings of foreign property , 27 it may be preferable for the transferor to recognize gains on assets that are not foreign property . A person that is subject to the ...
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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