Canadian Tax Journal, Volume 49, Issues 1-3Canadian Tax Foundation., 2001 - Electronic journals |
From inside the book
Results 1-3 of 79
Page 483
... fund corporations to convert mutual fund trusts on a tax - deferred basis . These new rules were principally intended to facilitate fund mergers following a takeover of a fund manager . This arti- cle discusses the tax implications of ...
... fund corporations to convert mutual fund trusts on a tax - deferred basis . These new rules were principally intended to facilitate fund mergers following a takeover of a fund manager . This arti- cle discusses the tax implications of ...
Page 494
... fund trust sustains a loss later in the year ( for example , a loss on income account associated with derivatives trading may offset the interest income of the fund that was the reason for making the distributions ) . Such amount would ...
... fund trust sustains a loss later in the year ( for example , a loss on income account associated with derivatives trading may offset the interest income of the fund that was the reason for making the distributions ) . Such amount would ...
Page 496
... fund A. It will be necessary to determine which of the two merging funds will be the surviving fund . There are a number of non - tax considerations that will influence this decision , such as the preferred name of the fund and any ...
... fund A. It will be necessary to determine which of the two merging funds will be the surviving fund . There are a number of non - tax considerations that will influence this decision , such as the preferred name of the fund and any ...
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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