Canadian Tax Journal, Volume 40, Issues 1-3Canadian Tax Foundation., 1992 - Taxation |
From inside the book
Results 1-3 of 78
Page 265
... issue . Occasionally , extra copies are available for sale on a first - come , first - served basis ( back issues at clearance prices ; current issues at $ 175 a copy ) . THE NATIONAL FINANCES - annual analysis of the revenues and ...
... issue . Occasionally , extra copies are available for sale on a first - come , first - served basis ( back issues at clearance prices ; current issues at $ 175 a copy ) . THE NATIONAL FINANCES - annual analysis of the revenues and ...
Page 433
... issue in respect of subsection 15 ( 2 ) . Revenue Canada , however , appeared to recognize the applicability of the capacity issue in several published and unpublished rulings and commentar- ies . In Income Tax Ruling TR - 98,8 ...
... issue in respect of subsection 15 ( 2 ) . Revenue Canada , however , appeared to recognize the applicability of the capacity issue in several published and unpublished rulings and commentar- ies . In Income Tax Ruling TR - 98,8 ...
Page 531
... issue . Occasionally , extra copies are available for sale on a first - come , first - served basis ( back issues at clearance prices ; current issues at $ 175 a copy ) . THE NATIONAL FINANCES - annual analysis of the revenues and ...
... issue . Occasionally , extra copies are available for sale on a first - come , first - served basis ( back issues at clearance prices ; current issues at $ 175 a copy ) . THE NATIONAL FINANCES - annual analysis of the revenues and ...
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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