The Resource Canada's tax cost step-up : what foreign purchasers should know

Canada's tax cost step-up : what foreign purchasers should know

Label
Canada's tax cost step-up : what foreign purchasers should know
Title
Canada's tax cost step-up : what foreign purchasers should know
Creator
Subject
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
Instantiates
Publication
Label
Canada's tax cost step-up : what foreign purchasers should know
Publication

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