Words and Phrases - "asset"

a
85
b
44
c
76
d
50
e
38
f
31
g
18
h
14
i
72
j
2
k
2
l
32
m
55
n
25
o
38
p
79
q
3
r
76
s
88
t
46
u
15
v
9
w
22
y
2

7 November 2001 External T.I. 2001-0103805 F - SENS D'ACTIFS

Summary Under
Tax Topics - Income Tax Act - Section 61.3 - Subsection 61.3(1) - Paragraph 61.3(1)(b)
future income tax asset under GAAP is an asset

A corporation in financial difficulty that no longer has any tangible property but has a balance of non-capital losses and undeducted scientific...

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Words and Phrases
asset

2 November 2023 APFF Roundtable Q. 3, 2023-0984441C6 F - Qualified small business corporation share - meaning of "all or substantially all" and "asset"

Summary Under
Tax Topics - Income Tax Act - 101-110 - Section 110.6 - Subsection 110.6(1) - Qualified Small Business Corporation Share - Paragraph (d)
a momentary right to discharge a dividend payable constitutes a non-active business asset for QSBCS purposes/ no rigid equating of "substantially all" with 90%

An individual holds the common shares of Holdco having an FMV of $1 million, and Holdco’s only asset is the common shares of Opco, also with an...

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Words and Phrases
asset substantially all