Canadian Tax Journal, Volume 38, Issues 1-3Canadian Tax Foundation., 1990 - Taxation |
From inside the book
Results 1-3 of 69
Page 216
... Assessment Act , to be effective on proclamation . Bill 98 was amended during the legislative process . A new Classification of Property Regu- lation has been issued under The Munic- ipal Assessment Act , retroactively effective as from ...
... Assessment Act , to be effective on proclamation . Bill 98 was amended during the legislative process . A new Classification of Property Regu- lation has been issued under The Munic- ipal Assessment Act , retroactively effective as from ...
Page 222
... Assessment Manual ; 2 ) to prescribe an improvement clas- sification table containing index factors for use by a municipality that is in the process of making a general assessment based on the 1984 Assessment Manual and that must update ...
... Assessment Manual ; 2 ) to prescribe an improvement clas- sification table containing index factors for use by a municipality that is in the process of making a general assessment based on the 1984 Assessment Manual and that must update ...
Page 316
... assessment , and taxes are still based on assessed values from the 1940s . A shift to market value assessment would both redistribute property taxes among different property 37 See F.H. Finnis , “ The Weight of Property Taxation in ...
... assessment , and taxes are still based on assessed values from the 1940s . A shift to market value assessment would both redistribute property taxes among different property 37 See F.H. Finnis , “ The Weight of Property Taxation in ...
Other editions - View all
Common terms and phrases
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