Canadian Tax Journal, Volume 49, Issues 1-3Canadian Tax Foundation., 2001 - Electronic journals |
From inside the book
Results 1-3 of 72
Page 422
Stop - Loss Rules When a corporation acquires its shares from a shareholder , any loss suffered by the shareholder may be disallowed.74 A shareholder may suffer a loss upon a redemption of his or her shares in the corporation if , for ...
Stop - Loss Rules When a corporation acquires its shares from a shareholder , any loss suffered by the shareholder may be disallowed.74 A shareholder may suffer a loss upon a redemption of his or her shares in the corporation if , for ...
Page 490
... loss , net capital loss , restricted farm loss , farm loss , or limited partnership loss in computing the taxable income for a taxa- tion year that begins after the transfer time . This provision would apply to any net loss realized by ...
... loss , net capital loss , restricted farm loss , farm loss , or limited partnership loss in computing the taxable income for a taxa- tion year that begins after the transfer time . This provision would apply to any net loss realized by ...
Page 496
... losses and losses carried forward for each fund . The fund with the larger loss position should be favoured as the survivor . Second , the manager should determine , to the extent possible , which fund's taxable unit holders , as a ...
... losses and losses carried forward for each fund . The fund with the larger loss position should be favoured as the survivor . Second , the manager should determine , to the extent possible , which fund's taxable unit holders , as a ...
Other editions - View all
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