Canadian Tax Journal, Volume 40, Issues 1-3Canadian Tax Foundation., 1992 - Taxation |
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Results 1-3 of 67
Page 248
... provincial budgets . A review of the economic and fiscal aspects of the 1991 provincial budgets was published in the number 3 issue of the 1991 journal . ' The fiscal data presented in that article were based on provincial budget ...
... provincial budgets . A review of the economic and fiscal aspects of the 1991 provincial budgets was published in the number 3 issue of the 1991 journal . ' The fiscal data presented in that article were based on provincial budget ...
Page 397
... provincial legislation creating the rights of the lien holders was valid provincial legislation and that subsection 224 ( 1.2 ) repre- sented a federal enroachment on the provincial power to deal with the own- ership of property . The ...
... provincial legislation creating the rights of the lien holders was valid provincial legislation and that subsection 224 ( 1.2 ) repre- sented a federal enroachment on the provincial power to deal with the own- ership of property . The ...
Page 671
... provincial levies . The main provincial tax rates as of July 1 , 1992 , are summarized in table 2. Where tax changes are to be phased in over two years , the comparable rates for 1993 are also shown . Summary The financial information ...
... provincial levies . The main provincial tax rates as of July 1 , 1992 , are summarized in table 2. Where tax changes are to be phased in over two years , the comparable rates for 1993 are also shown . Summary The financial information ...
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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