The Resource Some tax considerations arising from the use of a B.C. small business venture capital corporation

Some tax considerations arising from the use of a B.C. small business venture capital corporation

Label
Some tax considerations arising from the use of a B.C. small business venture capital corporation
Title
Some tax considerations arising from the use of a B.C. small business venture capital corporation
Creator
Subject
Summary
This article reviews the nature of the tax incentives offered under the SBVC Act (Small Business Venture Capital Act) and the manner in which investors in a venture capital corporation may obtain and utilize them. It refers throughout to the amendments to the SBVC Act, the regulations to that Act, the B.C. Income Tax Act, and relevant changes to that Act. The article concludes with a summary of the numerous tax benefits available to individuals, corporations, and investing entities that acquire shares of a venture capital corporation
Citation source
In: Canadian tax journal = Revue fiscale canadienne. - Toronto. - Vol. 35 (1987),
http://library.link/vocab/creatorName
Kroft, E.G
Geographic coverage
North America
Language note
English
http://library.link/vocab/subjectName
  • venture capital
  • tax incentive
Label
Some tax considerations arising from the use of a B.C. small business venture capital corporation
Instantiates
Publication
Label
Some tax considerations arising from the use of a B.C. small business venture capital corporation
Publication

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