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Article Summary
McMullen, "Tax Considerations in the Reorganization of Partnerships", 1994 Corporate Management Tax Conference Report, c. 6. -- summary under Subsection 97(2)
McMullen, "Tax Considerations in the Reorganization of Partnerships", 1994 Corporate Management Tax Conference Report, c. 6.-- summary under Subsection 97(2) Summary Under Tax Topics- Income Tax Act- Section 97- Subsection 97(2) ...
Article Summary
Gael Melville, Lucie Champagne, Yves Plante, "Tax Considerations for the Newly-Self-Employed", 2011 Canadian Tax Journal, Vol 59, p. 843 -- summary under Subsection 18(12)
Gael Melville, Lucie Champagne, Yves Plante, "Tax Considerations for the Newly-Self-Employed", 2011 Canadian Tax Journal, Vol 59, p. 843-- summary under Subsection 18(12) Summary Under Tax Topics- Income Tax Act- Section 18- Subsection 18(12) General discussion including of issues arising from claiming CCA. ...
Article Summary
Gael Melville, Lucie Champagne, Yves Plante, "Tax Considerations for the Newly-Self-Employed", 2011 Canadian Tax Journal, Vol 59, p. 843 -- summary under Subsection 5(1)
Gael Melville, Lucie Champagne, Yves Plante, "Tax Considerations for the Newly-Self-Employed", 2011 Canadian Tax Journal, Vol 59, p. 843-- summary under Subsection 5(1) Summary Under Tax Topics- Income Tax Act- Section 5- Subsection 5(1) Includes discussion of the significance of the new Quebec Civil Code coming into effect in 1994; and of the significance of the contractual intent. ...
Article Summary
Bourgeois, "Some Tax Considerations in Real Estate Development and Construction: Soft Costs, Capitalization, Inventory Write-Downs and Characterization of Partnership Income", 1995 Corporate Management Tax Conference Report, c. 4. -- summary under Subsection 18(2)
Bourgeois, "Some Tax Considerations in Real Estate Development and Construction: Soft Costs, Capitalization, Inventory Write-Downs and Characterization of Partnership Income", 1995 Corporate Management Tax Conference Report, c. 4.-- summary under Subsection 18(2) Summary Under Tax Topics- Income Tax Act- Section 18- Subsection 18(2) ...
Article Summary
Bourgeois, "Some Tax Considerations in Real Estate Development and Construction: Soft Costs, Capitalization, Inventory Write-Downs and Characterization of Partnership Income", 1995 Corporate Management Tax Conference Report, c. 4. -- summary under Subsection 18(3.1)
Bourgeois, "Some Tax Considerations in Real Estate Development and Construction: Soft Costs, Capitalization, Inventory Write-Downs and Characterization of Partnership Income", 1995 Corporate Management Tax Conference Report, c. 4.-- summary under Subsection 18(3.1) Summary Under Tax Topics- Income Tax Act- Section 18- Subsection 18(3.1) ...
Article Summary
Harris, "Developments in Asset-backed Financing: Tax Considerations", Business Vehicles, Vol. III, No. 3, 1997, p. 136 -- summary under Subsection 181.2(3)
Harris, "Developments in Asset-backed Financing: Tax Considerations", Business Vehicles, Vol. ...
Article Summary
Harris, "Developments in Asset-backed Financing: Tax Considerations", Business Vehicles, Vol. III, No. 3, 1997, p. 136 -- summary under Paragraph 2(3)(b)
Harris, "Developments in Asset-backed Financing: Tax Considerations", Business Vehicles, Vol. ...
Article Summary
Bourgeois, "Some Tax Considerations in Real Estate Development and Construction: Soft Costs, Capitalization, Inventory Write-Downs and Characterization of Partnership Income", 1995 Corporate Management Tax Conference Report, c. 4. -- summary under Paragraph 96(1)(f)
Bourgeois, "Some Tax Considerations in Real Estate Development and Construction: Soft Costs, Capitalization, Inventory Write-Downs and Characterization of Partnership Income", 1995 Corporate Management Tax Conference Report, c. 4.-- summary under Paragraph 96(1)(f) Summary Under Tax Topics- Income Tax Act- Section 96- Subsection 96(1)- Paragraph 96(1)(f) Includes discussion of whether the characterization of income derived from real estate is affected by the holding of the real estate by a partnership. ...
Article Summary
Vesely, Roberts, "Takeover Bids: Selected Tax, Corporate, and Securities Law Considerations", 1991 Conference Report, pp. 11:30-11:31 -- summary under Subsection 212.1(4)
Vesely, Roberts, "Takeover Bids: Selected Tax, Corporate, and Securities Law Considerations", 1991 Conference Report, pp. 11:30-11:31-- summary under Subsection 212.1(4) Summary Under Tax Topics- Income Tax Act- Section 212.1- Subsection 212.1(4) Discussion of technique for avoidance of s. 212.1 where a non-resident acquirer is making a bid for shares of a Canadian target. ...
Article Summary
Brian Kearl, Carl Deeprose, "Leaving Canada's New High Tax Rate Regime: Considerations, Tips and Traps", 2016 Conference Report (Canadian Tax Foundation),32:1-24 -- summary under Subsection 2(1)
Brian Kearl, Carl Deeprose, "Leaving Canada's New High Tax Rate Regime: Considerations, Tips and Traps", 2016 Conference Report (Canadian Tax Foundation),32:1-24-- summary under Subsection 2(1) Summary Under Tax Topics- Income Tax Act- Section 2- Subsection 2(1) Significance of residential ties (p. 32:7) [E]migrating Canadians should not leave an available residence behind, and should emigrate with their spouse and dependents. ...