Rather, their sole intention was to obtain a tax loss . ... was obvious that the taxpayers’ primary intention was to acquire a substantial non- capital loss . ......

What do you mean capital gains are not affected by corporate income tax ? ... as the new tax rates are incorporated into the price, generating a capital loss ......

Since there were many other challenging corporate actions in 2006, CCH Capital Changes tax analysts and editors have also included a separate “honorable ......

(2) the amount of the capital loss otherwise determined less taxable .... to quantum of life insurance will focus on Canadian income tax consequences. ......

"Policy Options for Tax Loss Treatment: How Does Canada Compare? ... it must carry the loss to other tax years and deduct it from any net capital gains that ......

If you have a tax loss or a net capital loss you may have to retain records ... Ronen Vexler, Partner PricewaterhouseCoopers Tax Institutional Corporate ......

Feb 26, 2008 ... Garth Whyte of the Canadian Federation of Independent Business said the budget needs to be looked at in the context of the corporate tax ......

If we go into loss position as a public company in Canada , ... Because the SR&ED tax credit reduces the Canadian corporate income taxes payable, ......

CORPORATE MINIMUM TAX . Consolidation Period: From August 27, 2007 to the e-Laws currency ... The corporation’s net capital loss difference for the year. ......

Capital tax issues. Tax -effective cross-border lease transactions; Avoiding the Canadian withholding tax . "Leasing is a tax -effective way of financing the ......

The remaining capital loss - with the stop- loss adjustment -is carried back to offset any gains reported in the shareholders final tax return (subsection ......

31 Jan 2006 - Canada - Taxation - Corporate Tax Litigation: Recent Developments ... The foreign exchange loss would normally be reported as a capital loss ......