Canadian Tax Journal, Volume 49, Issues 1-3Canadian Tax Foundation., 2001 - Electronic journals |
From inside the book
Results 1-3 of 84
Page 281
... shares at the time of grant . C exercises all of the options in 10 months , when the shares are worth $ 8 per share . Apart from general provisions dealing with transfers under the appropriate securities legislation , there are no ...
... shares at the time of grant . C exercises all of the options in 10 months , when the shares are worth $ 8 per share . Apart from general provisions dealing with transfers under the appropriate securities legislation , there are no ...
Page 368
... SHARES NOT TERM PREFERRED SHARES Citibank Canada v . The Queen 2001 DTC 111 Keywords : Dividends ; financial institutions ; financial instruments ; guarantees ; preferred shares ; security . Citibank is the first case to consider the ...
... SHARES NOT TERM PREFERRED SHARES Citibank Canada v . The Queen 2001 DTC 111 Keywords : Dividends ; financial institutions ; financial instruments ; guarantees ; preferred shares ; security . Citibank is the first case to consider the ...
Page 369
$ 1 , and the holder received shares worth less than the preference share subscrip- tion price . The Videotron preferred shares had similar attributes . In the discussion that follows , the BC Gas and Videotron preferred shares are ...
$ 1 , and the holder received shares worth less than the preference share subscrip- tion price . The Videotron preferred shares had similar attributes . In the discussion that follows , the BC Gas and Videotron preferred shares are ...
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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