Canadian Tax Journal, Volume 38, Issues 1-3Canadian Tax Foundation., 1990 - Taxation |
From inside the book
Results 1-3 of 79
Page 672
... taxpayer treated the spare parts and shelters as class 29 assets . The minister reassessed the taxpayer on the basis that the spare parts constituted inventory and the shelters constituted class 3 assets . The taxpayer appealed to the ...
... taxpayer treated the spare parts and shelters as class 29 assets . The minister reassessed the taxpayer on the basis that the spare parts constituted inventory and the shelters constituted class 3 assets . The taxpayer appealed to the ...
Page 697
a taxpayer who is not a member of a registered pension plan ( RPP ) or a deferred profit - sharing plan ( DPSP ) is equal to the lesser of the RRSP dollar limit29 for the year and 18 percent of the taxpayer's earned income for the ...
a taxpayer who is not a member of a registered pension plan ( RPP ) or a deferred profit - sharing plan ( DPSP ) is equal to the lesser of the RRSP dollar limit29 for the year and 18 percent of the taxpayer's earned income for the ...
Page 778
... taxpayer becomes aware of his sin . If the taxpayer was aware of the error at the time of filing the return , the taxpayer will have committed an offence . To encourage voluntary disclosure , Revenue Canada's stated policy is to waive ...
... taxpayer becomes aware of his sin . If the taxpayer was aware of the error at the time of filing the return , the taxpayer will have committed an offence . To encourage voluntary disclosure , Revenue Canada's stated policy is to waive ...
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