Canadian Tax Journal, Volume 8Canadian Tax Foundation., 1960 - Electronic journals |
From inside the book
Results 1-3 of 74
Page 321
... exemption provided by section 62 makes his income tax status clear . It reads : ( 1 ) No tax is payable under this part upon the taxable income of a person for a period when that person was ( a ) an officer or servant of the Govern ...
... exemption provided by section 62 makes his income tax status clear . It reads : ( 1 ) No tax is payable under this part upon the taxable income of a person for a period when that person was ( a ) an officer or servant of the Govern ...
Page 322
... exemption pro- vided under section 62 , exemptions are provided in all of Canada's income tax conventions for the remuneration of employees of the Commonwealth or foreign government concerned . In most cases the exemption applies to the ...
... exemption pro- vided under section 62 , exemptions are provided in all of Canada's income tax conventions for the remuneration of employees of the Commonwealth or foreign government concerned . In most cases the exemption applies to the ...
Page 323
... exemption in the Income Tax Act . It recognizes the significant change in exemptions for persons dying domiciled outside of Canada . Formerly , under the Domin- ion Succession Duty Act , no one , whether he was domiciled in Canada or ...
... exemption in the Income Tax Act . It recognizes the significant change in exemptions for persons dying domiciled outside of Canada . Formerly , under the Domin- ion Succession Duty Act , no one , whether he was domiciled in Canada or ...
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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