Canadian Tax Journal, Volume 8Canadian Tax Foundation., 1960 - Electronic journals |
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Results 1-3 of 83
Page 89
... seems to be the interpretation of the word " receivable " , particularly in relation to the holdbacks . And it seems to us - and this is said , of course , with the greatest respect to the Court that there are arguments against the ...
... seems to be the interpretation of the word " receivable " , particularly in relation to the holdbacks . And it seems to us - and this is said , of course , with the greatest respect to the Court that there are arguments against the ...
Page 150
... seems that the ques- tion of whether , in fact , the Okalta Oils decision stands up under the present Act should be considered . The Two Acts The significant difference between the wording of the relevant sections . of the two Acts is ...
... seems that the ques- tion of whether , in fact , the Okalta Oils decision stands up under the present Act should be considered . The Two Acts The significant difference between the wording of the relevant sections . of the two Acts is ...
Page 160
... seems to have become necessary to supplement many of these broad pro- visions with detailed rules - the arm's length concept is a good example . The first essential of a taxing statute , as has been said many times , is certainty ; but ...
... seems to have become necessary to supplement many of these broad pro- visions with detailed rules - the arm's length concept is a good example . The first essential of a taxing statute , as has been said many times , is certainty ; but ...
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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