Canadian Tax Journal, Volume 38, Issues 1-3Canadian Tax Foundation., 1990 - Taxation |
From inside the book
Results 1-3 of 77
Page 249
... apply to income derived from immovable property situated in the state of residence of the taxpayer , or in a third state , 47 and dividends , interest , and royalties that arise in the state of residence of the recipient or in a third ...
... apply to income derived from immovable property situated in the state of residence of the taxpayer , or in a third state , 47 and dividends , interest , and royalties that arise in the state of residence of the recipient or in a third ...
Page 257
cannot apply in respect of the taxation of an EEIG on such income because it too deals only with items of income of ... apply to payments received by an EEIG , Belgian internal law applies to permit withholding taxes on dividends ...
cannot apply in respect of the taxation of an EEIG on such income because it too deals only with items of income of ... apply to payments received by an EEIG , Belgian internal law applies to permit withholding taxes on dividends ...
Page 809
... apply to securities of a QIF issued after April 26 , 1990 . Quebec Business Investment Companies ( QBICs ) 1 ) To ensure the fiscal integrity of the QBIC program , Quebec's legislation will be clarified to provide that the amount or ...
... apply to securities of a QIF issued after April 26 , 1990 . Quebec Business Investment Companies ( QBICs ) 1 ) To ensure the fiscal integrity of the QBIC program , Quebec's legislation will be clarified to provide that the amount or ...
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