Canadian Tax Journal, Volume 8Canadian Tax Foundation., 1960 - Electronic journals |
From inside the book
Results 1-3 of 76
Page 118
... United States plan . At the Foundation's 1959 confer- ence , speaking in the " Tax Forum " panel , Mr. McEntyre also mentioned the government's concern . He referred to the agitation in the United States , and quoted the following ...
... United States plan . At the Foundation's 1959 confer- ence , speaking in the " Tax Forum " panel , Mr. McEntyre also mentioned the government's concern . He referred to the agitation in the United States , and quoted the following ...
Page 208
... United States would impose a tax of 52 per cent on the corporate income of $ 100 , and would allow a foreign tax credit of $ 40 , leaving a net liability of $ 12 to the United States . The combined foreign and domestic tax on the $ 100 ...
... United States would impose a tax of 52 per cent on the corporate income of $ 100 , and would allow a foreign tax credit of $ 40 , leaving a net liability of $ 12 to the United States . The combined foreign and domestic tax on the $ 100 ...
Page 268
... United States but is carrying on business in the United States through , in this case , a branch . Under section 882 of the Internal Revenue Code a resident foreign cor- poration is liable for U.S. tax only on its income from sources ...
... United States but is carrying on business in the United States through , in this case , a branch . Under section 882 of the Internal Revenue Code a resident foreign cor- poration is liable for U.S. tax only on its income from sources ...
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allowed amendments amount appellant's assets Bank benefit Bill British British Columbia budget Canada Canadian Tax Canadian Tax Foundation capital cost allowance capital gains claimed Commission Committee corporation deduction Department dividends duties earned economic Edmonton effect employee Estate Tax Exchequer Court exemption expenditures expenses fact federal government Finance firms fiscal Fordham foreign Government of Canada grants Hoover Commission Hudson's Bay Company included Income Tax Act increase industry interest investment Journal land legislation levied loss ment Minister Montreal municipal nil assessment Ontario operation Ottawa paid Parliament payable payments principle problem profits provinces purchase purpose Quebec question re-assessment receipts received resident Revenue rules sales tax Saskatchewan shareholders shares taxable income taxation taxpayer tion Toronto Toronto Toronto trade transaction United United Kingdom Vancouver