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In this Issue Spring 2000
  • Thin Capitalization Rules Tightened
  • Employee Stock Options
  • A New Capital Gains Rollover - A Small Business Investment Incentive
  • Personal Tax Rates
  • Weak Currency Loans
  • Separate Capital Cost Allowance Class Election For Manufacturing and Processing Equipment
  • Charities
  • Corporate Tax Rate Reductions
  • Taxpayer Migration - Reporting Requirements

Thin Capitalization Rules Tightened

John M. Campbell, Toronto

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Employee Stock Options

Greg P. Shannon, Calgary

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A New Capital Gains Rollover - A Small Business Investment Incentive

Susan M. Manwaring, Toronto

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Personal Tax Rates

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Weak Currency Loans

Gerald D. Courage, Toronto

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Separate Capital Cost Allowance Class Election For Manufacturing and Processing Equipment

William J. Fowlis, Calgary

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Charities

Robert B. Hayhoe, Toronto

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Corporate Tax Rate Reductions

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Taxpayer Migration - Reporting Requirements

Joseph W. Yurkovich, Edmonton

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© Miller Thomson LLP, 2013. All Rights Reserved. All Intellectual Property Rights including copyright in this publication are owned by Miller Thomson LLP. This publication may be reproduced and distributed in its entirety provided no alterations are made to the form or content. Any other form of reproduction or distribution requires the prior written consent of Miller Thomson LLP which may be requested from the Editor(s).

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Contributing Authors

  • Susan M. Manwaring
  • Greg P. Shannon
  • Robert B. Hayhoe
  • William J. Fowlis
  • Joseph W. Yurkovich
  • John M. Campbell
  • Gerald D. Courage

Message from the Editor

  • This is a publication of Miller Thomson's Tax group. We encourage you to forward this email to anyone who might be interested. Complimentary subscriptions to this and other Miller Thomson publications are available by clicking here. Your comments and suggestions are most welcome and should be directed to tax@millerthomson.com.

    Contact Information: www.millerthomson.com 1.888.762.5559

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