Canadian Tax Journal, Volume 38, Issues 1-3Canadian Tax Foundation., 1990 - Taxation |
From inside the book
Results 1-3 of 77
Page 12
... period ( the collection period ) and can legally hold the funds for another month ( the grace period ) before handing them over to Customs and Excise . If one assumes a smooth cash flow over the quarter , constant stocks , and payment ...
... period ( the collection period ) and can legally hold the funds for another month ( the grace period ) before handing them over to Customs and Excise . If one assumes a smooth cash flow over the quarter , constant stocks , and payment ...
Page 86
... period that preceded the day of transfer is of the number of days in the whole period ( a ) shall be included in computing the transferor's income for the taxation year in which the transfer was made , and ( b ) may be deducted in ...
... period that preceded the day of transfer is of the number of days in the whole period ( a ) shall be included in computing the transferor's income for the taxation year in which the transfer was made , and ( b ) may be deducted in ...
Page 204
... period from the date of registration . 3 ) All renewals of registration of such vehicles after April 30 , 1990 , are for a 12- month period . 4 ) The special registration fee of $ 12 for such vehicles owned by a member of the Canadian ...
... period from the date of registration . 3 ) All renewals of registration of such vehicles after April 30 , 1990 , are for a 12- month period . 4 ) The special registration fee of $ 12 for such vehicles owned by a member of the Canadian ...
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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