Canadian Tax Journal, Volume 49, Issues 1-3Canadian Tax Foundation., 2001 - Electronic journals |
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Page 552
... paragraph 37 . 71 Ibid . 72 Discussion draft , part I , paragraph 57 . 73 Discussion draft , part I , paragraph 69 . 74 Discussion draft , part 1 , paragraph 74 . 75 OECD model convention , commentary on article 7 , paragraph 12.1 . 76 ...
... paragraph 37 . 71 Ibid . 72 Discussion draft , part I , paragraph 57 . 73 Discussion draft , part I , paragraph 69 . 74 Discussion draft , part 1 , paragraph 74 . 75 OECD model convention , commentary on article 7 , paragraph 12.1 . 76 ...
Page 760
... paragraph 29 . 19 Ibid . , at paragraph 33 . 20 Ibid . , at paragraph 35 . 21 Ibid . 22 Ibid . , at paragraph 36 . 23 Ibid . , at paragraph 29 . 24 Ibid . , at paragraph 51 . 25 Ibid . , at paragraph 49 . 26 Ibid . , at paragraph 51 ...
... paragraph 29 . 19 Ibid . , at paragraph 33 . 20 Ibid . , at paragraph 35 . 21 Ibid . 22 Ibid . , at paragraph 36 . 23 Ibid . , at paragraph 29 . 24 Ibid . , at paragraph 51 . 25 Ibid . , at paragraph 49 . 26 Ibid . , at paragraph 51 ...
Page 761
... paragraph 114 . 51 Ibid . , at paragraph 115 . 52 Discussion paper , supra note 1 , at paragraph 93 . 53 PE discussion draft , supra note 1 , at paragraph 91 . 54 Ibid . , at paragraph 73 . 55 Ibid . , at paragraph 69 . 56 Discussion ...
... paragraph 114 . 51 Ibid . , at paragraph 115 . 52 Discussion paper , supra note 1 , at paragraph 93 . 53 PE discussion draft , supra note 1 , at paragraph 91 . 54 Ibid . , at paragraph 73 . 55 Ibid . , at paragraph 69 . 56 Discussion ...
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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