Search
Searching Content indexed under Capital Gains Tax by Brian Kearl ordered by Published Date Descending.
Links to Result pages
 
1  
 
Title
Country
Organisation
Author
Date
1
GARR Case Comment: Collins & Aikman (TCC) A More Stringent Test for Abusive Tax Avoidance
In Collins & Aikman Products Co. v. R., the appellant, a U.S. resident corporation ("USCO"), realized a tax-exempt capital gain on the exchange of its shares in its wholly-owned subsidiary, Collins & Aikman Holdings Ltd. ("CAHL"), for a single share of a new Canadian holding company ("CanHoldco").
Canada
25 May 2010
2
The Unintended Consequences Of Subsection 256(9)
The lncome Tax Act (Canada) (the "Act"), contains all manner of "shoals and traps", which may result in unintended tax consequences to the unaware, and in some cases to the aware.
Canada
21 Apr 2008
Links to Result pages
 
1