Traduction de «capital-actions amortissable » (Français → Anglais) :

redeemable stock

corporation without share capital [ non-share capital corporation | nonstock corporation | non-stock corporation | corporation without capital stock ]

non-equity participation [ non-equity stake ]

preferred stock [ preferred capital stock | preferred shares | preferred share capital | preference shares | preference capital | preference stock | preference share capital | preferential shares ]

share of corporate stock

redeemable share redeemable share

tax premium on acquisition of capital stock | tax premium on redemption of capital stock

issued capital | issued capital stock | issued share capital

thin capitalization

authorized increase of capital (1) | authorized capital increase (2)

(1.4) The capital cost to a taxpayer, as of any particular time after 1971, of any depreciable property (other than depreciable property referred to in subsection (1.3) or deemed by subparagraph (1)(b)(ii) to have been acquired by the taxpayer before 1972) acquired by the taxpayer before 1972 as, on account of, in lieu of payment of or in satisfaction of, a dividend payable in kind (other than a stock dividend) in respect of a share owned by the taxpayer of the capital stock of a corporation, shall be deemed to be the fair market value of that property at the time the property was so received.

(1.4) The capital cost to a taxpayer, as of any particular time after 1971, of any depreciable property (other than depreciable property referred to in subsection (1.3) or deemed by subparagraph (1)(b)(ii) to have been acquired by the taxpayer before 1972) acquired by the taxpayer before 1972 as, on account of, in lieu of payment of or in satisfaction of, a dividend payable in kind (other than a stock dividend) in respect of a share owned by the taxpayer of the capital stock of a corporation, shall be deemed to be the fair market value of that property at the time the property was so received.

(b) in determining at any time after the disposition the capital cost to the elector of the property where it is a depreciable property and the adjusted cost base to the elector of the property in any other case (other than where the property was at the end of February 22, 1994 an interest in or a share of the capital stock of a flow-through entity within the meaning assigned by subsection 39.1(1)), there shall be deducted 4/3 of the amount determined under paragraph 110.6(21)(a) in respect of the property.

(a) the remaining unapplied portion of the forgiven amount at that time in respect of the obligation shall be applied (to the extent designated in a prescribed form filed with the debtor’s return of income under this Part for the taxation year that includes that time) to reduce immediately after that time the adjusted cost bases to the debtor of capital properties (other than shares of the capital stock of corporations of which the debtor is a specified shareholder at that time, debts issued by corporations of which the debtor is a specified shareholder at that time, interests in partnerships that are related to the debtor at that time, ...[+++]depreciable property that is not of a prescribed class, personal-use properties and excluded properties) that are owned by the debtor immediately after that time;