Canadian Tax Journal, Volume 8Canadian Tax Foundation., 1960 - Electronic journals |
From inside the book
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Page 84
... investment does earn a return in excess of the debt charges , else the investment wouldn't be made . And if profits are earned by the new capital , we must conclude that the services are paid for from the income stream . Alternatively ...
... investment does earn a return in excess of the debt charges , else the investment wouldn't be made . And if profits are earned by the new capital , we must conclude that the services are paid for from the income stream . Alternatively ...
Page 181
... investments for himself and that the mere fact of a stranger's being in partnership with him would prevent him , too , from making an investment ; nor could a taxpayer borrow from a bank to make an investment . He could not agree with ...
... investments for himself and that the mere fact of a stranger's being in partnership with him would prevent him , too , from making an investment ; nor could a taxpayer borrow from a bank to make an investment . He could not agree with ...
Page 400
... investment income surtax . Excessive Remuneration In conclusion , when considering the salary or remuneration generally of a corporate executive and the incidence of income tax and investment income surtax thereon , do not overlook the ...
... investment income surtax . Excessive Remuneration In conclusion , when considering the salary or remuneration generally of a corporate executive and the incidence of income tax and investment income surtax thereon , do not overlook the ...
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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