Canadian Tax Journal, Volume 38, Issues 1-3Canadian Tax Foundation., 1990 - Taxation |
From inside the book
Results 1-3 of 81
Page 120
... result of changes introduced by RRA 89 , the amount of a gift made by creating a joint tenancy in property prior to July 14 , 1988 may be treated as consid- eration made by the surviving spouse if the gift tax provisions were applied ...
... result of changes introduced by RRA 89 , the amount of a gift made by creating a joint tenancy in property prior to July 14 , 1988 may be treated as consid- eration made by the surviving spouse if the gift tax provisions were applied ...
Page 295
... result of the reduction in top marginal income tax rates . Were it not for the increases in the surtax in recent budgets , members of the highest income group would have actually experienced a decrease in federal taxes net of transfers ...
... result of the reduction in top marginal income tax rates . Were it not for the increases in the surtax in recent budgets , members of the highest income group would have actually experienced a decrease in federal taxes net of transfers ...
Page 406
... result , regardless of the citizenship or residency of the spouse , qualified transfers could be made by US citizens or residents free of gift tax.20 These transfers would result in an avoidance of federal estate tax where the spouse ...
... result , regardless of the citizenship or residency of the spouse , qualified transfers could be made by US citizens or residents free of gift tax.20 These transfers would result in an avoidance of federal estate tax where the spouse ...
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