Canadian Tax Journal, Volume 8Canadian Tax Foundation., 1960 - Electronic journals |
From inside the book
Results 1-3 of 85
Page 8
... tion should not be allowed to continue . They were of this opinion in the light of the fact that relief on the distribution of surplus had been given in 1930 and was again being con- sidered in 1945. They felt that it would be wholly ...
... tion should not be allowed to continue . They were of this opinion in the light of the fact that relief on the distribution of surplus had been given in 1930 and was again being con- sidered in 1945. They felt that it would be wholly ...
Page 63
... tion resident in the Netherlands divi- dends paid by the Canadian corpora- tion to the Netherlands corporation are exempt from withholding tax . A supplementary Convention which was signed in 1959 but is not yet in force amends Article ...
... tion resident in the Netherlands divi- dends paid by the Canadian corpora- tion to the Netherlands corporation are exempt from withholding tax . A supplementary Convention which was signed in 1959 but is not yet in force amends Article ...
Page 294
... tion of general principles or more subject to highly individualistic national preferences than this one . The I.F.A. , and a sister organiza- tion , the Bureau of Fiscal Documen- tation , have their offices in Amster- dam , Holland ...
... tion of general principles or more subject to highly individualistic national preferences than this one . The I.F.A. , and a sister organiza- tion , the Bureau of Fiscal Documen- tation , have their offices in Amster- dam , Holland ...
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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