Canadian Tax Journal, Volume 49, Issues 1-3Canadian Tax Foundation., 2001 - Electronic journals |
From inside the book
Results 1-3 of 86
Page 128
... period for a taxation year has expired is entirely irrelevant . Subsection 152 ( 4 ) states that the minister may assess after the normal reassessment period only in certain very limited circumstances . But clearly , if the minister's ...
... period for a taxation year has expired is entirely irrelevant . Subsection 152 ( 4 ) states that the minister may assess after the normal reassessment period only in certain very limited circumstances . But clearly , if the minister's ...
Page 291
time ) ; over the course of the period , regular payroll deductions are made ; and on the last day of the period , the employee " exercises " the option to acquire the number of shares that the accumulated payroll deductions will ...
time ) ; over the course of the period , regular payroll deductions are made ; and on the last day of the period , the employee " exercises " the option to acquire the number of shares that the accumulated payroll deductions will ...
Page 293
... period between the date of grant of the option and the date of sale of the underlying securities logically follows from the stated rationale for stock options : to attract and retain employees . The one - year hold- ing period following ...
... period between the date of grant of the option and the date of sale of the underlying securities logically follows from the stated rationale for stock options : to attract and retain employees . The one - year hold- ing period following ...
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