Canadian Tax Journal, Volume 8Canadian Tax Foundation., 1960 - Electronic journals |
From inside the book
Results 1-3 of 68
Page 116
... assets for tax purposes . The amount by which the value of any asset will be written up will depend on the date of acquisition . If an asset was acquired prior to 1945 its value will be increased by 30 % ; if the acquisition was made ...
... assets for tax purposes . The amount by which the value of any asset will be written up will depend on the date of acquisition . If an asset was acquired prior to 1945 its value will be increased by 30 % ; if the acquisition was made ...
Page 306
... assets ; but more than individual taxpayers it has trouble in proving that when an asset is bought and then sold at a profit the trans- action is really the realization of an invest- ment . Sterling Paper Mills did however con- vince ...
... assets ; but more than individual taxpayers it has trouble in proving that when an asset is bought and then sold at a profit the trans- action is really the realization of an invest- ment . Sterling Paper Mills did however con- vince ...
Page 383
... assets of another newspaper company bought by the appel- lant was not deductible , but that the list was a tangible capital asset on which capi- tal cost allowance should be granted under Class 8 of the Regulations . In No. 292 Mr ...
... assets of another newspaper company bought by the appel- lant was not deductible , but that the list was a tangible capital asset on which capi- tal cost allowance should be granted under Class 8 of the Regulations . In No. 292 Mr ...
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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