Canadian Tax Journal, Volume 38, Issues 1-3Canadian Tax Foundation., 1990 - Taxation |
From inside the book
Results 1-3 of 69
Page 494
... Canada Rules of Procedure See below under Administration . CANADA PENSION PLAN GOVERNMENT ANNOUNCEMENTS , NEWS RELEASES , QUESTIONS IN PARLIAMENT , ETC. Prescribed Rate of Interest The prescribed rate of interest for the sec- ond ...
... Canada Rules of Procedure See below under Administration . CANADA PENSION PLAN GOVERNMENT ANNOUNCEMENTS , NEWS RELEASES , QUESTIONS IN PARLIAMENT , ETC. Prescribed Rate of Interest The prescribed rate of interest for the sec- ond ...
Page 690
... Canada only in respect of income from employment in Canada , from carrying on business in Canada , or from gains in respect of the disposition of taxable Canadian property , which includes Canadian real estate , capital property used in ...
... Canada only in respect of income from employment in Canada , from carrying on business in Canada , or from gains in respect of the disposition of taxable Canadian property , which includes Canadian real estate , capital property used in ...
Page 691
... Canada . It is possible to maintain Canadian landed immigrant status and be treated as a non- resident for Canadian tax purposes . Say , for example , that the immigrant lands in Canada on July 1 , 1990 and returns to his former country ...
... Canada . It is possible to maintain Canadian landed immigrant status and be treated as a non- resident for Canadian tax purposes . Say , for example , that the immigrant lands in Canada on July 1 , 1990 and returns to his former country ...
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Alberta amended américain amount apply assessment assets benefit biens Bill budget Canadian Tax Foundation Canadian Tax Journal capital cost allowance capital gains census families compliance costs conjoint d'une décès deduction défunt director dividend droits successoraux effective estate tax été étrangère être Excise exemption expenditure federal fees fiducie Finance fiscal foreign fuel Fuel Tax Gasoline gazetted impôts included income article Income Tax Act increase interest investment issued l'impôt liability licence ment million minister montant non-resident OECD Ontario paid paragraph partage partnership payable payments percent person peut prescribe property taxes provincial Quebec received refund régime regulations Report résident respect retail sales tax Revenue Canada royal assent royalty RRSP rules sales tax services tax shareholder shares Singaporean société Statistics Canada subsection subsidiary supra footnote tax credit tax rate tax system tax treaties taxation taxpayer Toronto transfer treaty United Kingdom valeur