16 May 2018 IFA Finance Roundtable, Q.8

Policy Tabs

Summaries

Summary Under

drafting deficiency in the relevant cost base rules where FAPI under $5,000

For the foreign affiliate reorganizations referred to in ss. 88(3) and 95(2)(c), (d.1) and (e), transfers of capital property are deemed to have...

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Summary Under

deemed nil percentage produce anomalous results under RCB rules

Transfers under ss. 88(3) and 95(2)(c), (d.1) and (e) can be elected under para. (b) of the “relevant cost base” definition in s. 95(4) to...

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