Canada's New Open Door Policy towards Foreign Equity Investors in a Comparative 33 Country Context

Journal
Canada; International
Bulletin for International Taxation 2011 (Volume 65), No. 9
This article examines how Canada taxes foreign investors on capital gains arising from the disposal of shares in corporations governed by Canadian corporate law or carrying on certain activities in Canada. It also features a comparison of how 33 other countries treat these "inbound" investors.