Canadian Tax Journal, Volume 38, Issues 1-3Canadian Tax Foundation., 1990 - Taxation |
From inside the book
Results 1-3 of 84
Page 86
... included in computing the transferor's income for the taxation year in which the transfer was made , and ( b ) may be deducted in computing the transferee's income for a taxation year in the computation of which there has been included ...
... included in computing the transferor's income for the taxation year in which the transfer was made , and ( b ) may be deducted in computing the transferee's income for a taxation year in the computation of which there has been included ...
Page 122
... included in the gross estate is valued at the same date , which may be either the date of death or the alternate valuation date . In addition , since there are many special valuation problems for particular types of property , such as ...
... included in the gross estate is valued at the same date , which may be either the date of death or the alternate valuation date . In addition , since there are many special valuation problems for particular types of property , such as ...
Page 817
... included in the amount of an expense deducted in computing that income or the capital cost of the property ( section 38 ) ; ( 2 ) the amendments to the computation of a benefit required to be included in computing the income of a ...
... included in the amount of an expense deducted in computing that income or the capital cost of the property ( section 38 ) ; ( 2 ) the amendments to the computation of a benefit required to be included in computing the income of a ...
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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