Canadian Tax Journal, Volume 8Canadian Tax Foundation., 1960 - Electronic journals |
From inside the book
Results 1-3 of 54
Page 124
... earned sur- plus permitted by the tax laws has probably been put into new buildings , machinery and expansion and also the working capital has been maintained if it is to stay in business . In other words , any earned surplus is needed ...
... earned sur- plus permitted by the tax laws has probably been put into new buildings , machinery and expansion and also the working capital has been maintained if it is to stay in business . In other words , any earned surplus is needed ...
Page 125
... earned surplus as dividends , the Department of National Revenue will deem a dividend to have been paid of this tax - paid earned surplus . ( 3 ) However , in view of and pur- suant to the Ives report , the govern- ment will permit ...
... earned surplus as dividends , the Department of National Revenue will deem a dividend to have been paid of this tax - paid earned surplus . ( 3 ) However , in view of and pur- suant to the Ives report , the govern- ment will permit ...
Page 389
... earned in a year when the province was a prescribed province . The section does not say " taxable income earned in a province which later became prescribed by a regu- lation " . However , these arguments fall down when it is considered ...
... earned in a year when the province was a prescribed province . The section does not say " taxable income earned in a province which later became prescribed by a regu- lation " . However , these arguments fall down when it is considered ...
Other editions - View all
Common terms and phrases
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