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Definition of 'Capital Tax'
A tax on a corporation's taxable capital, comprising capital stock, surpluses, indebtedness and reserves. Capital tax is applicable to capital owned by a company, not its spending. Capital taxes, in contrast to income taxes, are charged regardless of the profitability of the firm.
Also known as "corporation capital tax".
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Investopedia explains 'Capital Tax'
In British Columbia, the corporation capital tax (CCT) is a tax levied on financial corporations with a permanent establishment in British Columbia and net paid-up capital in excess of a minimum threshold amount. For the purposes of the CCT, a financial corporation is a bank, trust company, credit union or loan corporation.
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Search results for 'Capital Tax'
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http://www.investopedia.com/articles/00/102300.asp
Capital Gains Tax 101. ... This cut is the capital gains tax. For tax purposes, it is important to understand the difference between realized and unrealized gains. ...
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http://www.investopedia.com/articles/pf/07/capitalgains.asp
Capital Gains Tax Cuts For Middle Income Investors. ... The first steps toward a zero capital gains tax for middle-income investors were taken in 2003. ...
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http://www.investopedia.com/articles/06/section1031exchange.asp
If you have property to sell and want to avoid capital gains tax, a Section 1031 exchange may be the answer. ... Avoid Capital Gains Tax On Your Home Sale. ...
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http://www.investopedia.com/articles/tax/09/tax-effects-capital-gains.asp
... The next big consideration when thinking about capital gains and investment taxation is whether the account is taxable or tax-free. ...
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http://www.investopedia.com/articles/pf/06/mortgagepoints.asp
... Prior to May 7, 1997, homeowners were required to pay capital gains tax on profits from the sale of a home, unless the proceeds were used to purchase a more ...
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http://www.investopedia.com/articles/tax/09/offset-capital-gains.asp
... from their non-Roth retirement plans, may now find themselves in a low tax bracket and possibly eligible for the 0% or 5% tax rate on capital gains if they ...
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http://www.investopedia.com/exam-guide/series-7/investment-risk-tax-considerations/inflation-capital-interest-risk.asp
... Risk and Tax Considerations - Investment Risk (Part 1 of 2). ... Capital Risk The risk that an investor may lose all or part of the principal invested. ...
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http://www.investopedia.com/articles/05/taxlots.asp
... 25% or Higher. Dividends, 0%, 15%. Short-Term Capital Gains, ordinary tax bracket, ordinary tax bracket. Long-Term Capital Gains, 0%, 15%. ...
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http://www.investopedia.com/ask/answers/06/capitalgainhomesale.asp
When you sell your home, the capital gains on the sale are exempt from capital gains tax. ... Is it true that you can sell your home and not pay capital gains tax? ...
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http://www.investopedia.com/articles/04/122704.asp
... of securities, usually at year-end, to realize portfolio losses, which an investor can use to offset capital gains and therefore lower personal tax liability. ...
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