Canadian Tax Journal, Volume 8Canadian Tax Foundation., 1960 - Electronic journals |
From inside the book
Results 1-3 of 34
Page 57
... regarded as manufacturing . However , if the contract is of the type also involving installation and erection of the item , then the tax applies to the so - called " fabricated or manufactured " cost , including materials , labour ...
... regarded as manufacturing . However , if the contract is of the type also involving installation and erection of the item , then the tax applies to the so - called " fabricated or manufactured " cost , including materials , labour ...
Page 122
... regarded as a trading asset . Land was bought and sold not so much because it produced a rent or harvest but because the owner could realize a quick profit on its disposition . This was not a country of estate keepers but of estate ...
... regarded as a trading asset . Land was bought and sold not so much because it produced a rent or harvest but because the owner could realize a quick profit on its disposition . This was not a country of estate keepers but of estate ...
Page 136
... regarded as a tax collecting agent of the province , is required to collect the tax from the purchaser . Firms are required not to " advertise . . . that the tax . . will be assumed or absorbed refunded " ( Sec . 34 ) . Itemization of ...
... regarded as a tax collecting agent of the province , is required to collect the tax from the purchaser . Firms are required not to " advertise . . . that the tax . . will be assumed or absorbed refunded " ( Sec . 34 ) . Itemization of ...
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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