Canadian Tax Journal, Volume 8Canadian Tax Foundation., 1960 - Electronic journals |
From inside the book
Results 1-3 of 90
Page 56
... apply tax to retail price on cost - plus work . Likewise , incidentally , some firms clearly are applying tax to the customer price when they could legally apply it to their purchase price . This non - uniformity is of particular ...
... apply tax to retail price on cost - plus work . Likewise , incidentally , some firms clearly are applying tax to the customer price when they could legally apply it to their purchase price . This non - uniformity is of particular ...
Page 140
... apply tax . When the firm orders an article of a type which it does not normally resell , the vendor may apply tax unless the firm speci- fies otherwise , or he may not note that this is a different type of article from those usually ...
... apply tax . When the firm orders an article of a type which it does not normally resell , the vendor may apply tax unless the firm speci- fies otherwise , or he may not note that this is a different type of article from those usually ...
Page 389
apply . So , working back from subsection ( 2 ) to ( 1 ) of section 40 , since the taxable income to which the 9 % deduction applies is the income determined by regulation , it could be argued that this corporation did not have taxable ...
apply . So , working back from subsection ( 2 ) to ( 1 ) of section 40 , since the taxable income to which the 9 % deduction applies is the income determined by regulation , it could be argued that this corporation did not have taxable ...
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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