Canadian Tax Journal, Volume 8Canadian Tax Foundation., 1960 - Electronic journals |
From inside the book
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Page 146
... nature for use in the business , or ( iii ) of the betterment or protection of capital assets used or to be used in ... nature of trade " . There can be no " adventure " within the clause unless there is a contract . Contracts are not ...
... nature for use in the business , or ( iii ) of the betterment or protection of capital assets used or to be used in ... nature of trade " . There can be no " adventure " within the clause unless there is a contract . Contracts are not ...
Page 328
... nature " and items of " a revenue nature " . Many differences thought at first glance to be differences in kind . are found merely to consist of differ- ences in timing . G. O. May in his book Financial Accounting , published 328 A ...
... nature " and items of " a revenue nature " . Many differences thought at first glance to be differences in kind . are found merely to consist of differ- ences in timing . G. O. May in his book Financial Accounting , published 328 A ...
Page 382
... nature and not , as in the Achilles Motors case , " essentially of a capital nature " . Galipeau appeal . Though he ignored the U.K. cases , he referred to two Canadian cases where the Supreme Court of Canada and the Exchequer Court ...
... nature and not , as in the Achilles Motors case , " essentially of a capital nature " . Galipeau appeal . Though he ignored the U.K. cases , he referred to two Canadian cases where the Supreme Court of Canada and the Exchequer Court ...
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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