Canadian Tax Journal, Volume 38, Issues 1-3Canadian Tax Foundation., 1990 - Taxation |
From inside the book
Results 1-3 of 64
Page 118
... liability , and is not even deductible in computing income for it . Although any unpaid Canadian income tax liability related to a Canadian terminal personal income tax return is fully deductible in calculating the federally taxable ...
... liability , and is not even deductible in computing income for it . Although any unpaid Canadian income tax liability related to a Canadian terminal personal income tax return is fully deductible in calculating the federally taxable ...
Page 538
... liability of a corporation's director for the acts or omissions of his corporation has greatly increased recently , especially in the area of taxation . The Income Tax Act ( ' ' the Act ' ' ) now imposes both civil and criminal liability ...
... liability of a corporation's director for the acts or omissions of his corporation has greatly increased recently , especially in the area of taxation . The Income Tax Act ( ' ' the Act ' ' ) now imposes both civil and criminal liability ...
Page 572
... liability offences , or strict liability offences . A mens rea offence is one that puts the heaviest onus on the Crown . To obtain a conviction for such an offence , the Crown must prove beyond a reasonable doubt , not only that the ...
... liability offences , or strict liability offences . A mens rea offence is one that puts the heaviest onus on the Crown . To obtain a conviction for such an offence , the Crown must prove beyond a reasonable doubt , not only that the ...
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