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... minor tax amendments relating to interprovincial allocation of corporate taxable income, the Wage E...) If there is an amalgamation (within the meaning assigned by subsection 87(1)) of an insurer with o... to in subsection (1.1), (a) an inter vivos trust (in this section referred to as the 'amateur...
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... as to succession duties payable on gifts inter vivos-Construction of the words in said direction ... in respect of my estate or property"; the meaning of said words "my estate or property", which are p...
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... Lynn Factor Charitable Foundation, is an inter vivos trust that was settled by Mr. Sheldon Inwent... to be a public foundation within the meaning of the proposed definition. Consideration of the I...
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...and Canadian taxation of international companies and investors. I. U.S. TAX REVIEW AND ... million credit available in 2010 for inter vivos gifts). Outlook for U.S. international tax devel... Court may provide further guidance on the meaning of the phrase "series of transactions", a term tha...
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... with respect to certain cross-border interest payments;. (o) prevents double deductions of inter... affiliate of the taxpayer within the meaning assigned by the definition 'controlled foreign aff... a testamentary trust or under an inter vivos trust that is deemed to be in existence by section...
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... of Laws (also known as Private International Law). This commitment is easily traced (1) to the ..., marriage, transfer of property inter vivos, etc.'? This is rarely in dispute between the part..." child but should be given its natural meaning as referring to the child of a citizen. (87) The j...
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... business organizations and other interested parties. In particular, the legislation confirms, ... having a resident beneficiary within the meaning of proposed subsection 94(1). "Contribution". ... 5. For an inter vivos trust that is not terminated during a taxation yea...
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...and Canadian taxation of international companies and investors. I. U.S. TAX REVIEW AND ... million credit available in 2010 for inter vivos gifts). Outlook for U.S. international tax devel... Court may provide further guidance on the meaning of the phrase "series of transactions", a term tha...
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... would be contrary to the Conflict of Interest and Post-Employment Code for the Public Service (O... takes the form of a testamentary or inter vivos gift is not determinative. While supporting the de...Not only does it represent the common meaning, but also, by removing small gifts that meet certa...
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... Insurance Financing Board Act INTERPRETATION 2. Definitions ESTABLISHMENT OF THE BOARD 3. Board... care trust, an employee trust, an inter vivos trust deemed by subsection 143(1) to exist in resp... prior to its expiration date, within the meaning of the Food and Drug Regulations;. (c) the medicin...