Canadian Tax Journal, Volume 49, Issues 1-3Canadian Tax Foundation., 2001 - Electronic journals |
From inside the book
Results 1-3 of 91
Page 194
... person who controls it are related if the corporation is controlled by one person.22 Figure 4 A Control Corporation • A corporation and a person are related where the person is a member of a related group that controls the corporation ...
... person who controls it are related if the corporation is controlled by one person.22 Figure 4 A Control Corporation • A corporation and a person are related where the person is a member of a related group that controls the corporation ...
Page 195
... person or group of persons.25 Figure 7 Same person or group of persons Control Control Corporation 1 Corporation 2 • Two corporations are related where each corporation is controlled by one person and each controlling person is related ...
... person or group of persons.25 Figure 7 Same person or group of persons Control Control Corporation 1 Corporation 2 • Two corporations are related where each corporation is controlled by one person and each controlling person is related ...
Page 204
Figure 24 Example 1 Person A Person B Person C Person D Person E Controlling group of persons A , B , and C related to other group Controlling group of persons C , D , and E related to other group 25 % ownership 25 % ownership Control ...
Figure 24 Example 1 Person A Person B Person C Person D Person E Controlling group of persons A , B , and C related to other group Controlling group of persons C , D , and E related to other group 25 % ownership 25 % ownership Control ...
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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