Canadian Tax Journal, Volume 8Canadian Tax Foundation., 1960 - Electronic journals |
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Page 325
... payments are classified as " transfer payments " in national accounts statistics . The term also includes payments by governments to private non - profit insti- tutions such as hospitals and charitable organizations which are regarded ...
... payments are classified as " transfer payments " in national accounts statistics . The term also includes payments by governments to private non - profit insti- tutions such as hospitals and charitable organizations which are regarded ...
Page 382
... payments made under what is known as a " tied - house " agreement - which is a com- mon phenomenon in the U.K. in both the public house and service station businesses . It is of course a common arrangement in Canada also , in the latter ...
... payments made under what is known as a " tied - house " agreement - which is a com- mon phenomenon in the U.K. in both the public house and service station businesses . It is of course a common arrangement in Canada also , in the latter ...
Page 383
... payments there were trading debts at all , or in any way related to profit , but payments on account of capital expenditure . The truth of the matter , of course , is that — as Mr. Justice Abbott said — such payments could be either ...
... payments there were trading debts at all , or in any way related to profit , but payments on account of capital expenditure . The truth of the matter , of course , is that — as Mr. Justice Abbott said — such payments could be either ...
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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