Canadian Tax Journal, Volume 38, Issues 1-3Canadian Tax Foundation., 1990 - Taxation |
From inside the book
Results 1-3 of 79
Page 400
... resident alien , as will be seen below . For US domestic tax purposes , the marital deduction is available for a non - resident alien decedent , as for a US citizen or resident decedent , only if the decedent's surviving spouse is a US ...
... resident alien , as will be seen below . For US domestic tax purposes , the marital deduction is available for a non - resident alien decedent , as for a US citizen or resident decedent , only if the decedent's surviving spouse is a US ...
Page 607
... resident may elect to pay part I tax at the rates applicable to Canadian residents instead of paying withholding tax on the gross income . A non - resident corporation that is subject to part I tax calculates its federal tax on the ...
... resident may elect to pay part I tax at the rates applicable to Canadian residents instead of paying withholding tax on the gross income . A non - resident corporation that is subject to part I tax calculates its federal tax on the ...
Page 690
... resident may also be subject to the non - resident withholding tax with respect to certain passive income received from Canadian residents . Section 114 of the Act provides relief from liability for tax for a complete taxation year ...
... resident may also be subject to the non - resident withholding tax with respect to certain passive income received from Canadian residents . Section 114 of the Act provides relief from liability for tax for a complete taxation year ...
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