Words and Phrases - "capital"

a
85
b
44
c
75
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

14 December 2023 External T.I. 2019-0820291E5 - Meaning of "Capital"

Summary Under
Tax Topics - Treaties - Income Tax Conventions - Article 10
capital for purposes of determining a Canadian Treaty-reduced dividend withholding rate of 5% references stated capital

The 1,000 common shares of Canco (a Canadian-resident corporation), which had an aggregate fair market value (FMV) and stated capital of $1,000...

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Words and Phrases
capital

13 August 2002 External T.I. 2002-0143255 F - Par. 70(6)(b)

Summary Under
Tax Topics - Income Tax Act - Section 70 - Subsection 70(6) - Paragraph 70(6)(b)
retained income treated as capital for s. 70(6)(b) purposes in subsequent years/ direct payment of spouse’s expenses with express or implied consent is permissible

Mr. X's will provided a testamentary trust for Ms. X, who was entitled to all the income, with their children as the capital beneficiaries on her...

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Words and Phrases
capital