Canadian Tax Journal, Volume 8Canadian Tax Foundation., 1960 - Electronic journals |
From inside the book
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Page 62
... paid by a foreign business and then only if certain very restrictive conditions are met . Section 106 ( 3 ) is also important because it provides that the rate of tax will be reduced to 5 per cent in respect of dividends paid by a resi ...
... paid by a foreign business and then only if certain very restrictive conditions are met . Section 106 ( 3 ) is also important because it provides that the rate of tax will be reduced to 5 per cent in respect of dividends paid by a resi ...
Page 125
... paid 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 ...
... paid 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 252
... paid and were not deductible . . . ? Crabbed Age and Youth . . . ( Nos . 712 and 713 v . M.N.R. , 60 DTC 329 and 333 ) Benjamin Disraeli once said that " almost everything that is great has been done by youth " , but the Department's ...
... paid and were not deductible . . . ? Crabbed Age and Youth . . . ( Nos . 712 and 713 v . M.N.R. , 60 DTC 329 and 333 ) Benjamin Disraeli once said that " almost everything that is great has been done by youth " , but the Department's ...
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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