Words and Phrases - "liable to tax"

82
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19 August 2010 External T.I. 2009-0344111E5 F - Résidence Société Capital-Risque - Conv Can-France

French venture capital corporation is resident in France (“liable to tax”) notwithstanding that it has elected to be exempt on its portfolio gains

In finding that a French venture capital corporation ("VCC"), that was resident in France for French taxation purposes by virtue of its domicile...

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Words and Phrases
liable to tax

Crown Forest Industries Ltd. v. Canada, 95 DTC 5389, [1995] 2 S.C.R. 802, [1995] 2 CTC 64

Some of the income derived from a corporation incorporated in the Bahamas was effectively connected with the conduct by it of a business in the...

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Words and Phrases
by reason of liable to tax
Locations of other summaries Wordcount
Tax Topics - Treaties - Income Tax Conventions 83