Canadian Tax Journal, Volume 38, Issues 1-3Canadian Tax Foundation., 1990 - Taxation |
From inside the book
Results 1-3 of 88
Page 117
... United States imposes income tax only on actual dispositions of prop- erty . As a result , the disposition deemed to occur at death for Canadian income tax purposes does not occur for US income tax purposes . The United States does ...
... United States imposes income tax only on actual dispositions of prop- erty . As a result , the disposition deemed to occur at death for Canadian income tax purposes does not occur for US income tax purposes . The United States does ...
Page 302
... United States . Metropolitan Toronto seems to be the place in Canada most nearly ripe for radical property tax ... United Kingdom and the United States . The Canadian property tax scene has been relatively quiet during a period of ...
... United States . Metropolitan Toronto seems to be the place in Canada most nearly ripe for radical property tax ... United Kingdom and the United States . The Canadian property tax scene has been relatively quiet during a period of ...
Page 319
... United Kingdom and the United States because of Canada's age structure . The ratio of an individual's wealth to his or her annual income increases with age . As a population ages , therefore , it may increasingly favour income taxes ...
... United Kingdom and the United States because of Canada's age structure . The ratio of an individual's wealth to his or her annual income increases with age . As a population ages , therefore , it may increasingly favour income taxes ...
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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