Canadian Tax Journal, Volume 8Canadian Tax Foundation., 1960 - Electronic journals |
From inside the book
Results 1-3 of 82
Page 301
... result of that operation can be a determination that no tax is due just as it can be a determination that some tax is due . The same " operation " of ascertainment , of fixa- tion , is necessary in both cases . The Pure Spring decision ...
... result of that operation can be a determination that no tax is due just as it can be a determination that some tax is due . The same " operation " of ascertainment , of fixa- tion , is necessary in both cases . The Pure Spring decision ...
Page 371
... result is desirable or practical in the circumstances . The bait , of course , is to effect a tax sav- ing of $ 7,250 for every corporation successfully spun off . The price exacted by the 1960 amendments is that " control " must be ...
... result is desirable or practical in the circumstances . The bait , of course , is to effect a tax sav- ing of $ 7,250 for every corporation successfully spun off . The price exacted by the 1960 amendments is that " control " must be ...
Page 372
... result in depriving its share- holders in their individual corporate enterprises from enjoying the 21 % rate . Nor does it seem that the reasons which may prompt the forma- tion of a taxable family holding cor- poration make it an ...
... result in depriving its share- holders in their individual corporate enterprises from enjoying the 21 % rate . Nor does it seem that the reasons which may prompt the forma- tion of a taxable family holding cor- poration make it an ...
Other editions - View all
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