Canadian Tax Journal, Volume 38, Issues 1-3Canadian Tax Foundation., 1990 - Taxation |
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Results 1-3 of 75
Page 247
... gains derived by a resident of a contracting state from the alienation of immovable property situated in the other contracting state ; 34 10 ) gains from the alienation of movable property forming part of the business property of a ...
... gains derived by a resident of a contracting state from the alienation of immovable property situated in the other contracting state ; 34 10 ) gains from the alienation of movable property forming part of the business property of a ...
Page 694
Capital Gains In Canada , capital gains are taxed when the taxpayer disposes of a property and is legally entitled to receive the proceeds.24 A $ 100,000 capital gains exemption is available to individuals , other than trusts , who are ...
Capital Gains In Canada , capital gains are taxed when the taxpayer disposes of a property and is legally entitled to receive the proceeds.24 A $ 100,000 capital gains exemption is available to individuals , other than trusts , who are ...
Page 768
... gains . Australia , Israel , the United Kingdom , and the United States have begun to tax those gains at regular rates , and Canada and Japan have reduced their capital gains preferences . Sweden has indirectly increased the tax burden ...
... gains . Australia , Israel , the United Kingdom , and the United States have begun to tax those gains at regular rates , and Canada and Japan have reduced their capital gains preferences . Sweden has indirectly increased the tax burden ...
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