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CAPITAL TRANSFER TAX [5 records]

Filter results by subject field Alphabetical list of terms

Filter results by subject field

Alphabetical list of terms

Record 1 2003-06-12

English

Subject field(s)
  • Law of Estates (common law)
  • Taxation Law
CONT

This class consists of any charge for death duties arising on a death after 1925. ... Until August, 1949, there were three different kinds of death duties: estate duty, succession duty and legacy duty.

OBS

Succession duty and legacy duty were abolished by the Finance Act 1949, s. 27. Estate duty was superseded from March 13, 1975, by capital transfer tax.

French

Domaine(s)
  • Droit successoral (common law)
  • Droit fiscal
CONT

Les «death duties» sont des droits perçus par le gouvernement anglais sur les biens des personnes décédées. Il y avait en Angleterre avant le 30 juillet 1949 trois droits différents : 1e «Estate Duty»; 2e «Succession Duty»; 3e «Legacy Duty». Mais le «Succession Duty» et le «Legacy Duty» ont été abolis par le «Finance Act 1949», paragraphe 27 [...]

Spanish

Campo(s) temático(s)
  • Derecho hereditario (common law)
  • Derecho fiscal
Save record 1

Record 2 2001-09-05

English

Subject field(s)
  • Taxation
  • Taxation Law
OBS

An estate tax or an inheritance or succession tax.

French

Domaine(s)
  • Fiscalité
  • Droit fiscal

Spanish

Campo(s) temático(s)
  • Sistema tributario
  • Derecho fiscal
DEF

Impuesto sobre la transmisión de riqueza en la forma de regalo, tanto durante el tiempo de vida de una persona como a su muerte.

Save record 2

Record 3 1998-11-04

English

Subject field(s)
  • Customs and Excise
  • Taxation
DEF

A department of government set up for the purpose of assessing and collecting income tax, capital transfer tax, licences of various kinds. It does not include excise duty. [Klein, Gerald. Dictionary of Banking. Pitman Publishing, 1995].

OBS

The Department [of Inland Revenue] shall have the control and management of, - (a) the collection of all duties of excise; (b) the collection of stamp duties and the preparation and issue of stamps and stamped paper, except postage stamps; (c) internal taxes; (d) standard weights and measures; (e) the collection of bridge and ferry tolls and rents; ... [Inland Revenue Act].

French

Domaine(s)
  • Douanes et accise
  • Fiscalité
OBS

Loi citée : Loi du revenu de l'intérieur.

Spanish

Save record 3

Record 4 1997-07-28

English

Subject field(s)
  • Public Sector Budgeting
  • Financial and Budgetary Management
  • Taxation
CONT

Why does the federal government not have a wealth tax to enhance fairness? Even though Canada does not have either an annual net wealth tax or a wealth transfer tax, taxes on wealth holders(e. g. municipal property taxes, corporate capital taxes) were higher as a per cent of GDP than in any other OECD country in 1994.

French

Domaine(s)
  • Budget des collectivités publiques
  • Gestion budgétaire et financière
  • Fiscalité
CONT

Pourquoi le gouvernement fédéral ne prélève-t-il pas un impôt sur la fortune pour améliorer l'équité du régime fiscal? Même si le Canada ne prélève pas d'impôt sur l'actif net annuel ni d'impôt sur le transfert de fortune, les impôts sur la richesse (p. ex. impôts fonciers des municipalités et impôts sur le capital des sociétés) ont été plus élevés en pourcentage du PIB que dans tous les autres pays de l'OCDE en 1994.

Spanish

Save record 4

Record 5 1987-08-03

English

Subject field(s)
  • Finance
CONT

This freezing technique is used most commonly in a family context called an "estate freeze" to facilitate transfer of future growth of a company from father to a child avoiding capital gain tax on the father's death.

French

Domaine(s)
  • Finances
OBS

Le gel des avoirs contrôlés par une personne-clé à l'intérieur d'une société.

Spanish

Save record 5

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