Canadian Tax Journal, Volume 40Canadian Tax Foundation., 1992 - Electronic journals |
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Common terms and phrases
actionnaires actions amended amount apply arm's length assets autre bénéficiaires beneficiary biens Canadian Tax Foundation canadienne capital cost allowance capital gains capital tax choix contribuable corporate tax corporation cible cost Cour coût d'actions d'une debt déduction deduction of interest deemed dégel dépenses disposition distribution dividend droit employee employee stock option equity été être expenditure fait Federal fiducie Finance foreign foreign direct investment funds Ibid income tax intérêts investment issue l'acheteur l'alinéa l'article l'impôt legislation loan loss million montant Newco Ontario opération paid-up capital paragraph Parentco payable payment percent person perte peut pourrait profits proposed provincial provision reçu règles réputée resident respect Revenue Canada rules shareholder shares société specific stare decisis stock option Subco subsection supra footnote Tax Conference Tax Court tax treaties taxable taxation taxpayer thin capitalization titre Toronto transaction transfer treaty trust valeur vertu withholding tax