Canadian Tax Journal, Volume 8Canadian Tax Foundation., 1960 - Electronic journals |
From inside the book
Results 1-3 of 82
Page 133
... deduction ( $ 750 ) in respect of that spouse or child as a dependant . 6. Where a person being claimed as a ... deduction that can be claimed in respect of the dependant as the depen- dant becomes obviously less depen- dent . The ...
... deduction ( $ 750 ) in respect of that spouse or child as a dependant . 6. Where a person being claimed as a ... deduction that can be claimed in respect of the dependant as the depen- dant becomes obviously less depen- dent . The ...
Page 176
... deducted from this income the same amount of his business loss , leaving no taxable income for the year . Although this is in line with the usual practice in such cases , the Minister disallowed the deduction , giv- ing the amazing ...
... deducted from this income the same amount of his business loss , leaving no taxable income for the year . Although this is in line with the usual practice in such cases , the Minister disallowed the deduction , giv- ing the amazing ...
Page 323
... deduction is broader in one respect than the deduction provided . in section 7 ( 1 ) ( j ) of the Dominion Succession Duty Act inasmuch as the new deduction includes servants as well as officers . In this respect the deduction provided ...
... deduction is broader in one respect than the deduction provided . in section 7 ( 1 ) ( j ) of the Dominion Succession Duty Act inasmuch as the new deduction includes servants as well as officers . In this respect the deduction provided ...
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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