Canadian Tax Journal, Volume 38, Issues 1-3Canadian Tax Foundation., 1990 - Taxation |
From inside the book
Results 1-3 of 79
Page 59
... tax credit f ) Business investment losses g ) Carrying charges 3 ) Major exemptions / credits a ) Basic personal exemption or tax credit b ) Age exemption or tax credit c ) Pension income deduction d ) Interest income deduction e ...
... tax credit f ) Business investment losses g ) Carrying charges 3 ) Major exemptions / credits a ) Basic personal exemption or tax credit b ) Age exemption or tax credit c ) Pension income deduction d ) Interest income deduction e ...
Page 77
foreign tax credit allowed for foreign taxes already paid on foreign - source income , as well as the employment and scientific research credits and the resource profits credit that were available in some years . Taken together , these ...
foreign tax credit allowed for foreign taxes already paid on foreign - source income , as well as the employment and scientific research credits and the resource profits credit that were available in some years . Taken together , these ...
Page 103
... tax relief beyond what is available under the capital cost allowance system and the eligible capital expenditures system . Qualified expenditures on research and development are also eligible for a federal investment tax credit of 20 ...
... tax relief beyond what is available under the capital cost allowance system and the eligible capital expenditures system . Qualified expenditures on research and development are also eligible for a federal investment tax credit of 20 ...
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