Words and Phrases - "liable to tax"

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

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

Summary Under
Tax Topics - Treaties - Income Tax Conventions - Article 4
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

Summary Under
Tax Topics - Treaties - Income Tax Conventions - Article 4

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