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Searching Content indexed under Finance and Banking by Bill Maclagan ordered by Published Date Descending.
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Armís Length And Back-To-Back Loans
One of the critical elements in complying with the 5/25 exemption is that the borrower and lender must act at armís length at the time an interest payment is made. Whether or not parties act at armís length is a mixed question of law and fact. Related persons are deemed not to deal at armís length. It is a question of fact whether other persons deal at armís length.
Canada
 
1 Jun 2005
2
Canada Enhances Tax Incentives For Green Energy Projects
For a number of years, Canada has offered tax incentives to encourage the development of efficient or so-called Green Energy Projects. These incentives include an accelerated capital cost allowance deduction for the capital cost of certain assets and an immediate deduction for certain expenses incurred in the development of Green Energy Projects.
Canada
 
3 Mar 2005
3
Application Of Treaty Benefits To Partnerships
In Canada, dividends, interest, royalties and certain other payments paid to non-residents are subject to 25% withholding tax on the gross amount pursuant to the Income Tax Act (Canada) (the Act). Under most of Canadaís tax treaties, including the Canada-U.S. Tax Convention (the US Treaty) and the Canada-U.K. Tax Convention (the UK Treaty), the withholding rate is reduced on payments to persons who are residents of the U. S. or the U.K., respectively for purposes of the US Treaty or the U
Canada
 
7 Dec 2004
4
"Green" Energy Projects
Throughout much of the industrialized world, the drive to encourage the growth of so-called "green energy"†sources has been stimulated by both ever-tightening and costly environmental laws and regulations and by tax†policy to encourage investment.
Canada
9 Jul 2004
5
Solving Non-Compliance Through Voluntary Disclosure
The Income Tax Act (Canada) (the Act) imposes a variety of technical rules, filing requirements and reporting requirements. Failure to comply can lead to interest charges, penalties and, potentially, criminal sanctions.
Canada
25 Feb 2004
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