Originally published in CCH Canadian Ltd, February 7. 2013.
In This Issue:
- Subsection 56.4(7)— The “Realization of Goodwill Amount” and “Disposition of Property” Exceptions
- Areas of...more
This article discusses proposed legislation dealing with the taxation of restrictive covenants. Due to its length, it is divided into two parts. Part I addresses the history, basic inclusion rules, tax treatment to the...more