Canadian Tax Journal, Volume 49, Issues 1-3Canadian Tax Foundation., 2001 - Electronic journals |
From inside the book
Results 1-3 of 28
Page 354
... freeze . Less intuitive are the results related to the number of years , in the absence of a freeze , until the parent would sell the company or pass on control of it to his children for the value of np . In the case of values of пр ...
... freeze . Less intuitive are the results related to the number of years , in the absence of a freeze , until the parent would sell the company or pass on control of it to his children for the value of np . In the case of values of пр ...
Page 363
... freeze , but the children can use their exemption in full even if there is no freeze . In this case , a freeze has a lower value than it has in any other cell . Also interesting is the centre cell in table 2 , cell 2B . This cell shows ...
... freeze , but the children can use their exemption in full even if there is no freeze . In this case , a freeze has a lower value than it has in any other cell . Also interesting is the centre cell in table 2 , cell 2B . This cell shows ...
Page 364
... freeze is negative or zero ( see column 3 in table 2 ) and therefore a freeze should not be performed . If it will be possible to use the exemption in full in the future but it is not possible today , then the freeze should be delayed ...
... freeze is negative or zero ( see column 3 in table 2 ) and therefore a freeze should not be performed . If it will be possible to use the exemption in full in the future but it is not possible today , then the freeze should be delayed ...
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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