Canadian Tax Journal, Volume 40

acquired actions adjustment amended amount appeal apply assets base basis bénéficiaires benefit biens borrowed calculation Canada Canadian Canadian Tax capital common Conference considered corporation cost Court d'une dealing debt decision deduction deemed determined direct disposition distribution dividend droit economic effect equity été être example expenditure expense Federal fiducie Finance fiscal foreign funds gains included income tax increase interest investment issue legislation limitation loan loss million non-resident obligation option paid paid-up capital paragraph parties payment percent person peut position possible profits proposed provincial provision question reasons received referred Report resident respect result Revenue Canada rules shareholder shares société specific subsection supra footnote taxable taxation taxpayer titre Toronto transaction transfer treaty trust