Canadian Tax Journal, Volume 38, Issues 1-3Canadian Tax Foundation., 1990 - Taxation |
From inside the book
Results 1-3 of 74
Page 178
... Rules The minister of finance released revised draft legislation in respect of the avail- able - for - use rules , proposed in December 1987 as part of income tax reform , together with revised explanatory notes . The available - for ...
... Rules The minister of finance released revised draft legislation in respect of the avail- able - for - use rules , proposed in December 1987 as part of income tax reform , together with revised explanatory notes . The available - for ...
Page 243
... rules to determine the state within which income can be said to " arise . " In dealing with interest , article 11 ( 5 ) of both the OECD and the UN models provides exhaustive rules dealing with the place in which interest is deemed to ...
... rules to determine the state within which income can be said to " arise . " In dealing with interest , article 11 ( 5 ) of both the OECD and the UN models provides exhaustive rules dealing with the place in which interest is deemed to ...
Page 604
... rules relating to situs . Those rules have not drawn much attention since the introduction of the capital gains taxation and the phasing out of the provincial succession duties , yet they are relevant to the taxation of foreign ...
... rules relating to situs . Those rules have not drawn much attention since the introduction of the capital gains taxation and the phasing out of the provincial succession duties , yet they are relevant to the taxation of foreign ...
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