Canadian Tax Journal, Volume 40, Issues 1-3Canadian Tax Foundation., 1992 - Taxation |
From inside the book
Results 1-3 of 86
Page 103
... footnote 22 , infra . The most commonly cited English authority is Lord Goddard CJ in Police Authority for ... supra footnote 7 , at 103 and following . See also Ross Flowers , " Stare Decisis in Courts of Co - Ordinate Jurisdiction ...
... footnote 22 , infra . The most commonly cited English authority is Lord Goddard CJ in Police Authority for ... supra footnote 7 , at 103 and following . See also Ross Flowers , " Stare Decisis in Courts of Co - Ordinate Jurisdiction ...
Page 432
... Supra footnote 45 . 76 Supra footnote 49 . 77 Supra footnote 53 . 78 Supra footnote 50 . 79 Supra footnote 64 . 80 Supra footnote 67 . 81 Supra footnote 26 . 82 Supra footnote 10 . 83 Supra footnote 30 . 84 89 DTC 75 ; [ 1989 ] 1 CTC ...
... Supra footnote 45 . 76 Supra footnote 49 . 77 Supra footnote 53 . 78 Supra footnote 50 . 79 Supra footnote 64 . 80 Supra footnote 67 . 81 Supra footnote 26 . 82 Supra footnote 10 . 83 Supra footnote 30 . 84 89 DTC 75 ; [ 1989 ] 1 CTC ...
Page 658
... Supra footnote 14 . 87 Supra footnote 84 , at 150 . 88 Supra footnote 17 . 89 Allen Sinai and Otto Eckstein , " Tax Policy and Business Fixed Investment Revisited " ( 1983 ) , 4 Journal of Economic Behavior and Organization 131-62 . For ...
... Supra footnote 14 . 87 Supra footnote 84 , at 150 . 88 Supra footnote 17 . 89 Allen Sinai and Otto Eckstein , " Tax Policy and Business Fixed Investment Revisited " ( 1983 ) , 4 Journal of Economic Behavior and Organization 131-62 . For ...
Other editions - View all
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