Web256 Meaning of “the termination date”. (1) In this Part “the termination date”, in relation to any shares issued by a company, means—. (a) the third anniversary of the issue date, or. … Web251.1 (1) For the purposes of this Act, affiliated persons, or persons affiliated with each other, are. (a) an individual and a spouse or common-law partner of the individual; (ii) each member of an affiliated group of persons by which the corporation is controlled, and. (iii) a spouse or common-law partner of a person described in subparagraph ...
Tax Laws & Rules > Acts > Income-tax Act, 1961
WebThe corporation may designate, on or before its filing due date for the tax year, which amounts paid or credited in the tax year as interest to a particular specified non-resident … WebMarginal note: Negative amounts (2.191) If, in the absence of section 257, the formula in subsection (2.17) would result in a negative amount at a particular time, (a) the intended borrower is deemed, for the purposes of this section, paragraph 20(1)(j), section 80.4 and subsection 227(6.1), to repay, in whole or in part, one or more of the loans deemed by … bsフジ プライムニュース
Tax Division Judgement Collection Manual - 2. Prejudgment
Web2 (1) An income tax shall be paid, as required by this Act, on the taxable income for each taxation year of every person resident in Canada at any time in the year. Marginal note: Taxable income. (2) The taxable income of a taxpayer for a taxation year is the taxpayer’s income for the year plus the additions and minus the deductions permitted ... WebSection Amended Topic; Income Tax Act; 1: 6: Standby charge for automobile : 2: 13: Exchanges of property : 3: 15: Shareholder debt ... Corporate tax-attribute trading. ITA 256.1. Section 256.1 of the Act provides certain rules that relate to a number of other provisions in the Act meant to constrain the trading of corporate tax attributes ... Web256 (9) Election. Buyer and Seller agree that the Company or Falk Canada, as applicable, shall make a timely election under Section 256 (9) of the Income Tax Act (Canada) to not have the provisions of Section 256 (9) apply to the transactions contemplated by this Agreement such that a change in control of Falk Canada shall, for Canadian income ... 夫 許せないとき