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CAPITAL GAINS TAXATION [7 records]
Record 1 - internal organization data 2014-12-10
Record 1, English
Record 1, Subject field(s)
- Titles of Conventions, Treaties and Agreements (Documents)
- Taxation
Record 1, Main entry term, English
- Canada-Ireland Tax Convention
1, record 1, English, Canada%2DIreland%20Tax%20Convention
correct
Record 1, Abbreviations, English
Record 1, Synonyms, English
- Convention between the Government of Canada and the Government of Ireland for the avoidance of double taxation and the prevention of fiscal evasion with respect to taxes on income and capital gains 1, record 1, English, Convention%20between%20the%20Government%20of%20Canada%20and%20the%20Government%20of%20Ireland%20for%20the%20avoidance%20of%20double%20taxation%20and%20the%20prevention%20of%20fiscal%20evasion%20with%20respect%20to%20taxes%20on%20income%20and%20capital%20gains
correct
Record 1, Textual support, English
Record number: 1, Textual support number: 1 OBS
Under the Tax Conventions Implementation Act, 2004. In force October 8, 2003. 1, record 1, English, - Canada%2DIreland%20Tax%20Convention
Record 1, French
Record 1, Domaine(s)
- Titres de conventions, de traités et d'accords (Documents)
- Fiscalité
Record 1, Main entry term, French
- Convention fiscale Canada-Irlande
1, record 1, French, Convention%20fiscale%20Canada%2DIrlande
correct, feminine noun
Record 1, Abbreviations, French
Record 1, Synonyms, French
- Convention entre le Gouvernement du Canada et le Gouvernement d'Irlande en vue d'éviter les doubles impositions et de prévenir l'évasion fiscale en matière d'impôts sur le revenu et sur les gains en capital 1, record 1, French, Convention%20entre%20le%20Gouvernement%20du%20Canada%20et%20le%20Gouvernement%20d%27Irlande%20en%20vue%20d%27%C3%A9viter%20les%20doubles%20impositions%20et%20de%20pr%C3%A9venir%20l%27%C3%A9vasion%20fiscale%20en%20mati%C3%A8re%20d%27imp%C3%B4ts%20sur%20le%20revenu%20et%20sur%20les%20gains%20en%20capital
correct, feminine noun
Record 1, Textual support, French
Record number: 1, Textual support number: 1 OBS
Sous la Loi de 2004 pour la mise en œuvre de conventions fiscales. En vigueur le 8 octobre 2003. 1, record 1, French, - Convention%20fiscale%20Canada%2DIrlande
Record 1, Spanish
Record 1, Textual support, Spanish
Record 2 - internal organization data 2003-12-01
Record 2, English
Record 2, Subject field(s)
- Titles of Reports
- Parliamentary Language
- Investment
Record 2, Main entry term, English
- The Taxation of Capital Gains
1, record 2, English, The%20Taxation%20of%20Capital%20Gains
correct, Canada
Record 2, Abbreviations, English
Record 2, Synonyms, English
Record 2, Textual support, English
Record number: 2, Textual support number: 1 OBS
Report of the Standing Senate Committee on Banking, Trade and Commerce, 2000. 1, record 2, English, - The%20Taxation%20of%20Capital%20Gains
Record 2, French
Record 2, Domaine(s)
- Titres de rapports
- Vocabulaire parlementaire
- Investissements et placements
Record 2, Main entry term, French
- L'impôt sur les gains en capital
1, record 2, French, L%27imp%C3%B4t%20sur%20les%20gains%20en%20capital
correct, masculine noun, Canada
Record 2, Abbreviations, French
Record 2, Synonyms, French
Record 2, Textual support, French
Record number: 2, Textual support number: 1 OBS
Rapport du Comité sénatorial permanent des banques et du commerce, 2000. 1, record 2, French, - L%27imp%C3%B4t%20sur%20les%20gains%20en%20capital
Record 2, Spanish
Record 2, Textual support, Spanish
Record 3 - internal organization data 1996-10-18
Record 3, English
Record 3, Subject field(s)
- Titles of Conventions, Treaties and Agreements (Documents)
Record 3, Main entry term, English
- Convention for the Avoidance of Double Taxation and the Prevention of Fiscal Evasion with respect to Taxes on Income and on Capital Gains
1, record 3, English, Convention%20for%20the%20Avoidance%20of%20Double%20Taxation%20and%20the%20Prevention%20of%20Fiscal%20Evasion%20with%20respect%20to%20Taxes%20on%20Income%20and%20on%20Capital%20Gains
correct
Record 3, Abbreviations, English
Record 3, Synonyms, English
Record 3, Textual support, English
Record number: 3, Textual support number: 1 OBS
A bilateral Treaty between Canada-United Kingdom 2, record 3, English, - Convention%20for%20the%20Avoidance%20of%20Double%20Taxation%20and%20the%20Prevention%20of%20Fiscal%20Evasion%20with%20respect%20to%20Taxes%20on%20Income%20and%20on%20Capital%20Gains
Record number: 3, Textual support number: 2 OBS
London, September 8, 1978 1, record 3, English, - Convention%20for%20the%20Avoidance%20of%20Double%20Taxation%20and%20the%20Prevention%20of%20Fiscal%20Evasion%20with%20respect%20to%20Taxes%20on%20Income%20and%20on%20Capital%20Gains
Record 3, French
Record 3, Domaine(s)
- Titres de conventions, de traités et d'accords (Documents)
Record 3, Main entry term, French
- Convention tendant à éviter les doubles impositions et à prévenir l'évasion fiscale en matière d'impôts sur le revenu et les gains en capital
1, record 3, French, Convention%20tendant%20%C3%A0%20%C3%A9viter%20les%20doubles%20impositions%20et%20%C3%A0%20pr%C3%A9venir%20l%27%C3%A9vasion%20fiscale%20en%20mati%C3%A8re%20d%27imp%C3%B4ts%20sur%20le%20revenu%20et%20les%20gains%20en%20capital
correct
Record 3, Abbreviations, French
Record 3, Synonyms, French
Record 3, Textual support, French
Record 3, Spanish
Record 3, Textual support, Spanish
Record 4 - internal organization data 1996-06-27
Record 4, English
Record 4, Subject field(s)
- Titles of Conventions, Treaties and Agreements (Documents)
Record 4, Main entry term, English
- Agreement between Canada and the Republic of Zimbabwe for the avoidance of double taxation and the prevention of fiscal evasion with respect to taxes on income, capital and capital gains
1, record 4, English, Agreement%20between%20Canada%20and%20the%20Republic%20of%20Zimbabwe%20for%20the%20avoidance%20of%20double%20taxation%20and%20the%20prevention%20of%20fiscal%20evasion%20with%20respect%20to%20taxes%20on%20income%2C%20capital%20and%20capital%20gains
correct, intergovernmental
Record 4, Abbreviations, English
Record 4, Synonyms, English
Record 4, Textual support, English
Record number: 4, Textual support number: 1 OBS
Signed in Harare, April 16, 1992. In force December 15, 1994. 1, record 4, English, - Agreement%20between%20Canada%20and%20the%20Republic%20of%20Zimbabwe%20for%20the%20avoidance%20of%20double%20taxation%20and%20the%20prevention%20of%20fiscal%20evasion%20with%20respect%20to%20taxes%20on%20income%2C%20capital%20and%20capital%20gains
Record 4, French
Record 4, Domaine(s)
- Titres de conventions, de traités et d'accords (Documents)
Record 4, Main entry term, French
- Accord entre le Canada et la République du Zimbabwe en vue d'éviter les doubles impositions et de prévenir l'évasion fiscale en matière d'impôt sur le revenu, sur la fortune et sur les gains en capital
1, record 4, French, Accord%20entre%20le%20Canada%20et%20la%20R%C3%A9publique%20du%20Zimbabwe%20en%20vue%20d%27%C3%A9viter%20les%20doubles%20impositions%20et%20de%20pr%C3%A9venir%20l%27%C3%A9vasion%20fiscale%20en%20mati%C3%A8re%20d%27imp%C3%B4t%20sur%20le%20revenu%2C%20sur%20la%20fortune%20et%20sur%20les%20gains%20en%20capital
correct, intergovernmental
Record 4, Abbreviations, French
Record 4, Synonyms, French
Record 4, Textual support, French
Record number: 4, Textual support number: 1 OBS
Signé à Harare, le 16 avril 1992. En vigueur le 15 décembre 1994. 1, record 4, French, - Accord%20entre%20le%20Canada%20et%20la%20R%C3%A9publique%20du%20Zimbabwe%20en%20vue%20d%27%C3%A9viter%20les%20doubles%20impositions%20et%20de%20pr%C3%A9venir%20l%27%C3%A9vasion%20fiscale%20en%20mati%C3%A8re%20d%27imp%C3%B4t%20sur%20le%20revenu%2C%20sur%20la%20fortune%20et%20sur%20les%20gains%20en%20capital
Record 4, Spanish
Record 4, Textual support, Spanish
Record 5 - internal organization data 1996-03-22
Record 5, English
Record 5, Subject field(s)
- Taxation
- Public Sector Budgeting
Record 5, Main entry term, English
- capital gains taxation 1, record 5, English, capital%20gains%20taxation
Record 5, Abbreviations, English
Record 5, Synonyms, English
- taxation of capital gains 2, record 5, English, taxation%20of%20capital%20gains
Record 5, Textual support, English
Record number: 5, Textual support number: 1 CONT
Those trusts which have at any time before that date elected to postpone capital gains taxation will be subject to a deemed realization of trust assets at fair market value on that date. 1, record 5, English, - capital%20gains%20taxation
Record 5, French
Record 5, Domaine(s)
- Fiscalité
- Budget des collectivités publiques
Record 5, Main entry term, French
- imposition des gains en capital
1, record 5, French, imposition%20des%20gains%20en%20capital
feminine noun
Record 5, Abbreviations, French
Record 5, Synonyms, French
Record 5, Textual support, French
Record number: 5, Textual support number: 1 CONT
Les fiducies qui, avant cette date, auront fait le choix prévu pour reporter l'imposition des gains en capital seront réputées avoir réalisé l'actif de la fiducie à sa juste valeur marchande à cette date. 1, record 5, French, - imposition%20des%20gains%20en%20capital
Record 5, Spanish
Record 5, Textual support, Spanish
Record 6 - internal organization data 1992-03-26
Record 6, English
Record 6, Subject field(s)
- Titles of Forms
Record 6, Main entry term, English
- Calculation of a Spouse Trust Capital Gains Exemption for its 1985 Taxation Year During Which the Spouse Died
1, record 6, English, Calculation%20of%20a%20Spouse%20Trust%20Capital%20Gains%20Exemption%20for%20its%201985%20Taxation%20Year%20During%20Which%20the%20Spouse%20Died
correct, Canada
Record 6, Abbreviations, English
Record 6, Synonyms, English
Record 6, Textual support, English
Record number: 6, Textual support number: 1 OBS
Form T673, Revenue Canada Taxation. 2, record 6, English, - Calculation%20of%20a%20Spouse%20Trust%20Capital%20Gains%20Exemption%20for%20its%201985%20Taxation%20Year%20During%20Which%20the%20Spouse%20Died
Record 6, French
Record 6, Domaine(s)
- Titres de formulaires administratifs
Record 6, Main entry term, French
- Calcul de l'exemption pour gains en capital de l'année d'imposition 1985 d'une fiducie en faveur d'un conjoint décédé cette année-là
1, record 6, French, Calcul%20de%20l%27exemption%20pour%20gains%20en%20capital%20de%20l%27ann%C3%A9e%20d%27imposition%201985%20d%27une%20fiducie%20en%20faveur%20d%27un%20conjoint%20d%C3%A9c%C3%A9d%C3%A9%20cette%20ann%C3%A9e%2Dl%C3%A0
correct, Canada
Record 6, Abbreviations, French
Record 6, Synonyms, French
Record 6, Textual support, French
Record number: 6, Textual support number: 1 OBS
Formule T673, Revenu Canada Impôt. 2, record 6, French, - Calcul%20de%20l%27exemption%20pour%20gains%20en%20capital%20de%20l%27ann%C3%A9e%20d%27imposition%201985%20d%27une%20fiducie%20en%20faveur%20d%27un%20conjoint%20d%C3%A9c%C3%A9d%C3%A9%20cette%20ann%C3%A9e%2Dl%C3%A0
Record 6, Spanish
Record 6, Textual support, Spanish
Record 7 - internal organization data 1992-03-26
Record 7, English
Record 7, Subject field(s)
- Titles of Forms
Record 7, Main entry term, English
- Calculation of Capital Gains Refund for a Mutual Fund Trust(for 1978 and Subsequent Taxation Years)
1, record 7, English, Calculation%20of%20Capital%20Gains%20Refund%20for%20a%20Mutual%20Fund%20Trust%28for%201978%20and%20Subsequent%20Taxation%20Years%29
correct, Canada
Record 7, Abbreviations, English
Record 7, Synonyms, English
Record 7, Textual support, English
Record number: 7, Textual support number: 1 OBS
Form T184, Revenue Canada Taxation. 2, record 7, English, - Calculation%20of%20Capital%20Gains%20Refund%20for%20a%20Mutual%20Fund%20Trust%28for%201978%20and%20Subsequent%20Taxation%20Years%29
Record 7, French
Record 7, Domaine(s)
- Titres de formulaires administratifs
Record 7, Main entry term, French
- Calcul du remboursement au titre des gains en capital pour une fiducie de fonds mutuels (pour les années d'imposition 1978 et suivantes)
1, record 7, French, Calcul%20du%20remboursement%20au%20titre%20des%20gains%20en%20capital%20pour%20une%20fiducie%20de%20fonds%20mutuels%20%28pour%20les%20ann%C3%A9es%20d%27imposition%201978%20et%20suivantes%29
correct, Canada
Record 7, Abbreviations, French
Record 7, Synonyms, French
Record 7, Textual support, French
Record number: 7, Textual support number: 1 OBS
Formule T184, Revenu Canada Impôt. 2, record 7, French, - Calcul%20du%20remboursement%20au%20titre%20des%20gains%20en%20capital%20pour%20une%20fiducie%20de%20fonds%20mutuels%20%28pour%20les%20ann%C3%A9es%20d%27imposition%201978%20et%20suivantes%29
Record 7, Spanish
Record 7, Textual support, Spanish
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