The Resource Canada's tax cost step-up : what foreign purchasers should know
Canada's tax cost step-up : what foreign purchasers should know
Resource Information
The item Canada's tax cost step-up : what foreign purchasers should know represents a specific, individual, material embodiment of a distinct intellectual or artistic creation found in International Bureau of Fiscal Documentation.This item is available to borrow from 1 library branch.
Resource Information
The item Canada's tax cost step-up : what foreign purchasers should know represents a specific, individual, material embodiment of a distinct intellectual or artistic creation found in International Bureau of Fiscal Documentation.
This item is available to borrow from 1 library branch.
- Summary
- This article discusses the step-up, or "bump," in the cost of property under paragraph 88(1)(d) of the Canadian Income Tax Act. The step-up is a powerful tax planning tool that reduces or eliminates accrued gains that would otherwise be taxed on disposition. This article examines the intent behind the provision, its most common applications, and its major limitations
- Language
- eng
- Label
- Canada's tax cost step-up : what foreign purchasers should know
- Title
- Canada's tax cost step-up : what foreign purchasers should know
- Language
- eng
- Summary
- This article discusses the step-up, or "bump," in the cost of property under paragraph 88(1)(d) of the Canadian Income Tax Act. The step-up is a powerful tax planning tool that reduces or eliminates accrued gains that would otherwise be taxed on disposition. This article examines the intent behind the provision, its most common applications, and its major limitations
- Citation source
- In: Tax notes international. - Arlington. - Vol. 44 (2006),
- http://library.link/vocab/creatorName
- Suarez, S
- Geographic coverage
- North America
- Language note
- English
- http://library.link/vocab/subjectName
-
- step up
- acquisition
- Label
- Canada's tax cost step-up : what foreign purchasers should know
- Label
- Canada's tax cost step-up : what foreign purchasers should know
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<div class="citation" vocab="http://schema.org/"><i class="fa fa-external-link-square fa-fw"></i> Data from <span resource="http://link.library.ibfd.org/portal/Canadas-tax-cost-step-up--what-foreign/TDf3fRhLCBo/" typeof="Book http://bibfra.me/vocab/lite/Item"><span property="name http://bibfra.me/vocab/lite/label"><a href="http://link.library.ibfd.org/portal/Canadas-tax-cost-step-up--what-foreign/TDf3fRhLCBo/">Canada's tax cost step-up : what foreign purchasers should know</a></span> - <span property="potentialAction" typeOf="OrganizeAction"><span property="agent" typeof="LibrarySystem http://library.link/vocab/LibrarySystem" resource="http://link.library.ibfd.org/"><span property="name http://bibfra.me/vocab/lite/label"><a property="url" href="http://link.library.ibfd.org/">International Bureau of Fiscal Documentation</a></span></span></span></span></div>
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<div class="citation" vocab="http://schema.org/"><i class="fa fa-external-link-square fa-fw"></i> Data from <span resource="http://link.library.ibfd.org/portal/Canadas-tax-cost-step-up--what-foreign/TDf3fRhLCBo/" typeof="Book http://bibfra.me/vocab/lite/Item"><span property="name http://bibfra.me/vocab/lite/label"><a href="http://link.library.ibfd.org/portal/Canadas-tax-cost-step-up--what-foreign/TDf3fRhLCBo/">Canada's tax cost step-up : what foreign purchasers should know</a></span> - <span property="potentialAction" typeOf="OrganizeAction"><span property="agent" typeof="LibrarySystem http://library.link/vocab/LibrarySystem" resource="http://link.library.ibfd.org/"><span property="name http://bibfra.me/vocab/lite/label"><a property="url" href="http://link.library.ibfd.org/">International Bureau of Fiscal Documentation</a></span></span></span></span></div>
