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LITTLE EGYPT BUMP [2 records]
Record 1 - internal organization data 1987-02-02
Record 1, English
Record 1, Subject field(s)
- Various Proper Names
- Taxation
Record 1, Main entry term, English
- Little Egypt Bump
1, record 1, English, Little%20Egypt%20Bump
correct
Record 1, Abbreviations, English
Record 1, Synonyms, English
Record 1, Textual support, English
Record number: 1, Textual support number: 1 OBS
Taxpayers develop avoidance mechanisms such as ... the Little Egypt Bump, which combines unrelated provisions of the Income Tax Act to produce results that were not envisaged by the legislative drafters. 1, record 1, English, - Little%20Egypt%20Bump
Record 1, French
Record 1, Domaine(s)
- Appellations diverses
- Fiscalité
Record 1, Main entry term, French
- Little Egypt Bump
1, record 1, French, Little%20Egypt%20Bump
correct
Record 1, Abbreviations, French
Record 1, Synonyms, French
Record 1, Textual support, French
Record number: 1, Textual support number: 1 OBS
Stratagème d'évitement fiscal (...) qui consiste à combiner certaines dispositions de la Loi de l'impôt sur le revenu, qui n'ont aucun rapport entre elles, pour produire des résultats que n'avaient pas envisagés les rédacteurs de la loi. 1, record 1, French, - Little%20Egypt%20Bump
Record 1, Spanish
Record 1, Textual support, Spanish
Record 2 - internal organization data 1986-09-30
Record 2, English
Record 2, Subject field(s)
- Taxation
Record 2, Main entry term, English
- little Egypt bump
1, record 2, English, little%20Egypt%20bump
correct
Record 2, Abbreviations, English
Record 2, Synonyms, English
- Oldsmobile shuffle 2, record 2, English, Oldsmobile%20shuffle
correct
- 88/98 shuffle 2, record 2, English, 88%2F98%20shuffle
correct
Record 2, Textual support, English
Record number: 2, Textual support number: 1 DEF
Transaction whereby two corporations will use a partnership to increase the tax basis of assets which flow through the partnership. 2, record 2, English, - little%20Egypt%20bump
Record number: 2, Textual support number: 1 OBS
Information provided by Rick Pascaro of Revenue Canada's Tax Avoidance section. 2, record 2, English, - little%20Egypt%20bump
Record 2, French
Record 2, Domaine(s)
- Fiscalité
Record 2, Main entry term, French
- remaniement en vertu des articles 88 et 98
1, record 2, French, remaniement%20en%20vertu%20des%20articles%2088%20et%2098
proposal, masculine noun
Record 2, Abbreviations, French
Record 2, Synonyms, French
Record 2, Textual support, French
Record number: 2, Textual support number: 1 OBS
(de la Loi de l'impôt sur le revenu (LIR]. 1, record 2, French, - remaniement%20en%20vertu%20des%20articles%2088%20et%2098
Record 2, Spanish
Record 2, Textual support, Spanish
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