The Resource Regulation 105 is the new Section 116

Regulation 105 is the new Section 116

Label
Regulation 105 is the new Section 116
Title
Regulation 105 is the new Section 116
Creator
Subject
Language
eng
Summary
This article looks at the scope of Regulation 105 of the Canadian Income Tax Regulations, its onerous characteristics and an alternative approach to the current system it imposes on partnerships. For years, Section 116 of the Income Tax Act (ITA) was a major deterrent to U.S. private equity and venture capital investors looking to acquire Canadian targets. Following Section 116 amendments, subsection 105 of the Income Tax Regulations (Regulation 105) finds itself at the forefront of income tax provisions in need of amendment
Citation source
In: Tax planning international review. - London. - Vol. 38 (2011),
http://library.link/vocab/creatorName
Alary, P.G
Geographic coverage
North America
Language note
English
http://library.link/vocab/subjectName
  • income tax law
  • non-resident
Label
Regulation 105 is the new Section 116
Publication

Library Locations

    • IBFD Library AmsterdamBorrow it
      Rietlandpark 301, Amsterdam, 1019 DW, NL
      52.37366609999999 4.9336932
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