Canadian Tax Journal, Volume 49, Issues 1-3Canadian Tax Foundation., 2001 - Electronic journals |
From inside the book
Results 1-3 of 85
Page 413
... received only non - share con- sideration , the vendor is deemed to have received a dividend from the purchas- ing corporation equal to the proceeds over the greater of the vendor's paid - up capital of the shares sold and the vendor's ...
... received only non - share con- sideration , the vendor is deemed to have received a dividend from the purchas- ing corporation equal to the proceeds over the greater of the vendor's paid - up capital of the shares sold and the vendor's ...
Page 419
... received by a corporation resident in Canada are generally deductible against its income , 52 part IV tax may apply to the dividends received.53 The purpose of part IV tax is to prevent the deferral of tax on portfolio dividend income ...
... received by a corporation resident in Canada are generally deductible against its income , 52 part IV tax may apply to the dividends received.53 The purpose of part IV tax is to prevent the deferral of tax on portfolio dividend income ...
Page 502
... received by , or subject to tax in the hands of , the FIH . Since the FIH's jurisdiction generally treats the FIH as having received income subject to tax when an amount is paid to the USRHE , it would not appear that the FIH's ...
... received by , or subject to tax in the hands of , the FIH . Since the FIH's jurisdiction generally treats the FIH as having received income subject to tax when an amount is paid to the USRHE , it would not appear that the FIH's ...
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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