Canadian Tax Journal, Volume 8Canadian Tax Foundation., 1960 - Electronic journals |
From inside the book
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Page 73
... profits tax on top of very substantial stumpage and other charges on the forest industries . Its legislation for the municipal business tax is a hoary antiquity that stands . today in essentially the crude form in which it was first ...
... profits tax on top of very substantial stumpage and other charges on the forest industries . Its legislation for the municipal business tax is a hoary antiquity that stands . today in essentially the crude form in which it was first ...
Page 174
... profit making , the profits of which are subject to taxation . . . They were profits derived from an adventure or concern in the nature of a trade . . . ” ( M.N.R. v . Orlando , ( 60 DTC 1051 ) . ) When judges disagree so absolutely ...
... profit making , the profits of which are subject to taxation . . . They were profits derived from an adventure or concern in the nature of a trade . . . ” ( M.N.R. v . Orlando , ( 60 DTC 1051 ) . ) When judges disagree so absolutely ...
Page 385
... profit - making apparatus but were essential parts of the mechanism itself . They provided the means of making profits , but they themselves did not yield profits . " His Lordship also pointed out that the agreements in question " were ...
... profit - making apparatus but were essential parts of the mechanism itself . They provided the means of making profits , but they themselves did not yield profits . " His Lordship also pointed out that the agreements in question " were ...
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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