Home
Resources
Tax Practitioners
Online Courses
- Training Sub
  Get your CPD hours by enrolling in our online courses.
  
  Tax Software Training
  Preparing Personal Tax Returns (T1) Using CCH Tax Prep
  Preparing Corporate Tax Returns (T2) Using CCH Tax Prep
  Preparing Trust Returns (T3) Using CCH Tax Prep (Coming Soon)
  Preparing Partnership Returns (T5013) Using CCH Tax Prep (Coming Soon)
  U.S. Personal Tax (1040) (Coming Soon)
  U.S. Corporate Tax (1120) (Coming Soon)
  See all our software training courses...
  Online Tax Webinars For Experienced Professionals
  Featured
  Tax Planning: Purchase and Sale of an Owner-Managed Business
  Protecting Your Clients and Your Professional Practice from Unexpected CRA Penalties
  Estate Planning & Tax Planning for Owner-Managers
  Death of a Taxpayer and Post Mortem Tax Planning
  International, U.S., and Cross-Border Taxation
  Taxation of Snowbirds: U.S. Tax for Canadian Tax Professionals
  International Tax - Canadian Outbound Taxation, Foreign Affiliates
  International Tax - Canadian Inbound Taxation for Non-Resident Corporations
  International Tax - Completing Foreign Reporting Forms
  See all our online tax courses and webinars
Search
About
- About Us
- Contact Us
My Account
Cart / $0.00

Tax Topic: Stock Dividend Freeze

Search

Tax Topic: Stock Dividend Freeze

Federal Court of Appeal Rules Paper Losses Cannot Offset Realized Capital Gains: 2763478 Canada Inc. v. Canada (2018 FCA 209)

Category: Tax Case Summaries

December 2, 2018

FACTS Jobin owned shares in Groupe AST (assume FMV = $13 million and ACB = $nil). He received an offer for his shares from

ITA Sections: 38, 38(1)(b), 38(c), 40, 40(1)(b)

Topics: Estate Freeze, General anti-avoidance rule (GAAR), Loss Utilization, Stock Dividend, Stock Dividend Freeze

2763478 Canada Inc. v. Canada

Category: Case Law (Tax Cases)

November 30, 2018

2763478 Canada Inc. v. Canada Summary Click here for our summary of this case. Court (s) Database Federal Court of Appeal Decisions Date 2018-11-15

ITA Sections: 38(1)(b), 38(b), 40(1)(b)

Topics: Estate Freeze, General anti-avoidance rule (GAAR), Loss Utilization, Stock Dividend Freeze