Canadian Tax Journal, Volume 31; Volume 31

active business adjusted cost base agreement Alberta amended amount apply assessment assets beneficiary benefit Bill budget Canada Pension Plan Canadian Tax Foundation Canadian Tax Journal capital cost allowance capital losses cent changes computing corporate reorganizations Court deduction definition disposition dividend earnings effective entitled Established Programs Financing exchange exempt expenditures fair market value FAPI fees Finance fiscal foreign affiliate fuel Fuel Tax Gasoline gazetted holder included Income Tax Act increase indexing interest investment investor IRC section ISIP issued legislation Manitoba ment merger Minister Ontario option paid paragraph partner payable payments person preferred shares prescribed proposed provincial purchase Quebec real property received refund regulations respect Retail Sales Tax Revenue Canada rollover Royal Assent rules sales tax securities shareholders subsection supra footnote surplus tax credit tax purposes tax rate taxable capital gains taxation taxpayer tion transactions transfer trust