Canadian Tax Journal, Volume 8Canadian Tax Foundation., 1960 - Electronic journals |
From inside the book
Results 1-3 of 67
Page 47
... loss farming , would appear to concur with this view , for since " nobody , not even the top - rate sur- tax payer , can actually make a net gain by making a loss , it is a fair pre- sumption that these losses provide compensating ...
... loss farming , would appear to concur with this view , for since " nobody , not even the top - rate sur- tax payer , can actually make a net gain by making a loss , it is a fair pre- sumption that these losses provide compensating ...
Page 176
... loss of over $ 20,000 . After giving up business he took up a salaried employment , earning a taxable income of some $ 3,700 during the same year ; and on his income tax return he deducted from this income the same amount of his business ...
... loss of over $ 20,000 . After giving up business he took up a salaried employment , earning a taxable income of some $ 3,700 during the same year ; and on his income tax return he deducted from this income the same amount of his business ...
Page 310
... losses against 1956 profits . It may be noted that although section 27 ( 1 ) ( e ) was amended in 1958 to provide for the carry - over of losses not only against the income from the business in which the loss was sustained but also ...
... losses against 1956 profits . It may be noted that although section 27 ( 1 ) ( e ) was amended in 1958 to provide for the carry - over of losses not only against the income from the business in which the loss was sustained but also ...
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