Implementing Estate Freezes
- ISBN-10
- 1553675576
- ISBN-13
- 9781553675570
- Category
- Capital gains tax
- Pages
- 372
- Language
- English
- Published
- 2006
- Publisher
- CCH Canadian Limited
- Author
- David Louis
Description
Assume , for example , that a taxpayer transfers capital property having an original cost of $ 20 , a V - day value of $ 100 , and a value of $ 140 at the time of the transfer in return for common shares of the transferee corporation .
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