Canadian Tax Journal, Volume 8Canadian Tax Foundation., 1960 - Electronic journals |
From inside the book
Results 1-3 of 69
Page 151
... Assessment ? The next point to consider is whether the present Act says or sug- gests that a nil assessment can be a true assessment ; and the answer is yes . As the Canada Tax Service , already quoted , points out , section 42 ( 2a ) ...
... Assessment ? The next point to consider is whether the present Act says or sug- gests that a nil assessment can be a true assessment ; and the answer is yes . As the Canada Tax Service , already quoted , points out , section 42 ( 2a ) ...
Page 300
... Assessment an Assessment ? P. N. Thorsteinsson * Is a nil assessment an assessment ? The government has moved by legislation1 partially to answer this question , which has vexed persons concerned with Canadian income tax law since the ...
... Assessment an Assessment ? P. N. Thorsteinsson * Is a nil assessment an assessment ? The government has moved by legislation1 partially to answer this question , which has vexed persons concerned with Canadian income tax law since the ...
Page 303
... assessment or additional assess- ment made before that day " ( i.e. , the day this section came into force ) . What is the scope of the exception ? It will be remembered that the former section 46 ( 4 ) spoke of a four year period ...
... assessment or additional assess- ment made before that day " ( i.e. , the day this section came into force ) . What is the scope of the exception ? It will be remembered that the former section 46 ( 4 ) spoke of a four year period ...
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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