Canadian Tax Journal, Volume 40, Issues 1-3Canadian Tax Foundation., 1992 - Taxation |
From inside the book
Results 1-3 of 85
Page 101
" new " Tax Court of Canada to the ratios of a court that no longer participates in the empirical process that is tax litigation . One of the issues that arises from the reorganization of the tax courts is the status of the tax ...
" new " Tax Court of Canada to the ratios of a court that no longer participates in the empirical process that is tax litigation . One of the issues that arises from the reorganization of the tax courts is the status of the tax ...
Page 107
SUPERIOR VERSUS NON - SUPERIOR COURT As already noted , the Federal Court - Trial Division sits as a superior court . The Tax Court of Canada does not . Some may conclude that this distinction in itself dictates that a decision of the ...
SUPERIOR VERSUS NON - SUPERIOR COURT As already noted , the Federal Court - Trial Division sits as a superior court . The Tax Court of Canada does not . Some may conclude that this distinction in itself dictates that a decision of the ...
Page 112
... Court of Canada is an administrative tribunal that deals exclusively with appeals from the decisions of Revenue Canada . In a very real sense , the court is in competition with the statements of law and the dispute resolution mechanisms ...
... Court of Canada is an administrative tribunal that deals exclusively with appeals from the decisions of Revenue Canada . In a very real sense , the court is in competition with the statements of law and the dispute resolution mechanisms ...
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Common terms and phrases
actionnaires actions amended amount apply assets autre avantage bénéficiaires beneficiary benefit biens Canadian Tax Foundation canadienne capital cost allowance capital gains capital tax choix contribuable corporate tax corporation cible cost Cour coût d'actions d'une debt déduction deduction of interest deemed dégel dépenses distribution dividend droit employee employee stock option equity été expenditure fait federal fiducie Finance fiscal foreign foreign direct investment funds Ibid income tax intérêts investment issue l'acheteur l'alinéa l'article l'impôt legislation loan loss million montant Newco Ontario opération paid-up capital paragraph Parentco payable payment percent person perte pourrait profits proposed provincial provision reçu règles Report resident respect Revenue Canada rules shareholder shares société specific specified non-residents stare decisis stock option Subco subsection supra footnote Tax Conference Tax Court tax treaties taxable taxation taxpayer thin capitalization titre Toronto transaction transfer treaty trust valeur vertu withholding tax