Canadian Tax Journal, Volume 8Canadian Tax Foundation., 1960 - Electronic journals |
From inside the book
Results 1-3 of 87
Page 94
... taxpayers who derive profit from some work done outside their regular full - time occupations . Another Half - Year ? Original assessment Re - assessment Objection by taxpayer Second re - assessment - May 16 , 1953 - January 31 , 1957 ...
... taxpayers who derive profit from some work done outside their regular full - time occupations . Another Half - Year ? Original assessment Re - assessment Objection by taxpayer Second re - assessment - May 16 , 1953 - January 31 , 1957 ...
Page 133
... taxpayer's spouse ; ( b ) a taxpayer's child under 21 ; ( c ) a taxpayer's child in full time attendance at a university or school ; and ( d ) a taxpayer's child who is mentally or physically infirm are sup- ported by the taxpayer by ...
... taxpayer's spouse ; ( b ) a taxpayer's child under 21 ; ( c ) a taxpayer's child in full time attendance at a university or school ; and ( d ) a taxpayer's child who is mentally or physically infirm are sup- ported by the taxpayer by ...
Page 175
... taxpayer's income for a statu- tory purpose ; it was not concerned with what the taxpayer did but with the several sources of his income . The income in this case , therefore , since it arose from the carry- ing on of a business , was ...
... taxpayer's income for a statu- tory purpose ; it was not concerned with what the taxpayer did but with the several sources of his income . The income in this case , therefore , since it arose from the carry- ing on of a business , was ...
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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