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Article Summary
Brown, Newton, "Tax Considerations in the Design of a Flexible Benefits Plan", Taxation of Executive Compensation and Retirement, Vol. 7, No. 2, September 1995, p. 22. -- summary under Paragraph 6(1)(a)
Brown, Newton, "Tax Considerations in the Design of a Flexible Benefits Plan", Taxation of Executive Compensation and Retirement, Vol. 7, No. 2, September 1995, p. 22.-- summary under Paragraph 6(1)(a) Summary Under Tax Topics- Income Tax Act- Section 6- Subsection 6(1)- Paragraph 6(1)(a) ...
Article Summary
Schwartz, "Statutory Amalgamations, Arrangements and Continuations: Tax and Corporate Law Considerations", 1991 Conference Report, c. 9. -- summary under Subsection 87(1)
Schwartz, "Statutory Amalgamations, Arrangements and Continuations: Tax and Corporate Law Considerations", 1991 Conference Report, c. 9.-- summary under Subsection 87(1) Summary Under Tax Topics- Income Tax Act- Section 87- Subsection 87(1) ...
Article Summary
Schwartz, "Statutory Amalgamations, Arrangements and Continuations: Tax and Corporate Law Considerations", 1991 Conference Report, c. 9. -- summary under Subsection 87(9)
Schwartz, "Statutory Amalgamations, Arrangements and Continuations: Tax and Corporate Law Considerations", 1991 Conference Report, c. 9.-- summary under Subsection 87(9) Summary Under Tax Topics- Income Tax Act- Section 87- Subsection 87(9) ...
Article Summary
Vesely, "Takeover Bids: Selected Tax, Corporate and Securities Law Considerations", 1991 Conference Report, c. 11. -- summary under Subsection 85(1.1)
Vesely, "Takeover Bids: Selected Tax, Corporate and Securities Law Considerations", 1991 Conference Report, c. 11.-- summary under Subsection 85(1.1) Summary Under Tax Topics- Income Tax Act- Section 85- Subsection 85(1.1) ...
Article Summary
Vesely, "Takeover Bids: Selected Tax, Corporate and Securities Law Considerations", 1991 Conference Report, c. 11. -- summary under Subsection 87(1)
Vesely, "Takeover Bids: Selected Tax, Corporate and Securities Law Considerations", 1991 Conference Report, c. 11.-- summary under Subsection 87(1) Summary Under Tax Topics- Income Tax Act- Section 87- Subsection 87(1) ...
Article Summary
Smith, "Corporate Restructuring Issues: Public Corporations", 1990 Corporate Management Tax Conference Report, pp. 6:8-6:10: discussion of receipt of non-share consideration. -- summary under Subsection 85.1(1)
Smith, "Corporate Restructuring Issues: Public Corporations", 1990 Corporate Management Tax Conference Report, pp. 6:8-6:10: discussion of receipt of non-share consideration.-- summary under Subsection 85.1(1) Summary Under Tax Topics- Income Tax Act- Section 85.1- Subsection 85.1(1) ...
Article Summary
Harris, "Developments in Asset-backed Financing: Tax Considerations", Business Vehicles, Vol. III, No. 3, 1997, p. 136 -- summary under Timing
Harris, "Developments in Asset-backed Financing: Tax Considerations", Business Vehicles, Vol. ...
Article Summary
Miller, "Tax Considerations for U.S. Citizens Moving to Canada", 1993 Corporate Management Tax Conference Report, c. 16. -- summary under Subsection 6(13)
Miller, "Tax Considerations for U.S. Citizens Moving to Canada", 1993 Corporate Management Tax Conference Report, c. 16.-- summary under Subsection 6(13) Summary Under Tax Topics- Income Tax Act- Section 6- Subsection 6(13) ...
Article Summary
Tremblay, "Canadian International Tax Considerations", 1997 International Tax Planning, Vol. VI, No. 1, p. 364. -- summary under Subparagraph 212(1)(d)(viii)
Tremblay, "Canadian International Tax Considerations", 1997 International Tax Planning, Vol. ...
Article Summary
Hoffstein, Lee, "Restructuring the Will and the Testamentary Trust: Methods, Underlying Legal Principles and Tax Considerations", Estates and Trust Journal, Volume 13, 1993, p. 42. -- summary under Paragraph 248(8)(a)
Hoffstein, Lee, "Restructuring the Will and the Testamentary Trust: Methods, Underlying Legal Principles and Tax Considerations", Estates and Trust Journal, Volume 13, 1993, p. 42.-- summary under Paragraph 248(8)(a) Summary Under Tax Topics- Income Tax Act- Section 248- Subsection 248(8)- Paragraph 248(8)(a) ...