Canadian Tax Journal, Volume 38, Issues 1-3Canadian Tax Foundation., 1990 - Taxation |
From inside the book
Results 1-3 of 74
Page 607
... tax if it carried on business in Canada or disposed of taxable Canadian property . Under section 212 , other income from Canadian sources , such as rent , interest , dividends , royalties , and management fees , is subject to a withholding ...
... tax if it carried on business in Canada or disposed of taxable Canadian property . Under section 212 , other income from Canadian sources , such as rent , interest , dividends , royalties , and management fees , is subject to a withholding ...
Page 624
property and paid the advance tax . Similarly , non - residents who are exempt from the federal tax on the disposition of taxable Canadian property by virtue of a Canadian tax treaty do not bother to file tax returns in Canada after the ...
property and paid the advance tax . Similarly , non - residents who are exempt from the federal tax on the disposition of taxable Canadian property by virtue of a Canadian tax treaty do not bother to file tax returns in Canada after the ...
Page 708
... tax on capital gains or other taxes in most foreign jurisdictions and the tax may exceed the tax savings . For example , although Hong Kong has no capital gains tax , it has a stamp duty up ... CANADIAN TAX JOURNAL / REVUE FISCALE CANADIENNE.
... tax on capital gains or other taxes in most foreign jurisdictions and the tax may exceed the tax savings . For example , although Hong Kong has no capital gains tax , it has a stamp duty up ... CANADIAN TAX JOURNAL / REVUE FISCALE CANADIENNE.
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