Canadian Tax Journal, Volume 42, Issues 4-6Canadian Tax Foundation., 1994 - Taxation |
Other editions - View all
Common terms and phrases
amended américain amount apply assets bénéficiaire beneficiaries calculated Canadian Tax Foundation canadienne capital gains capital income captive insurance conjoint cost court d'une debt obligation deductible deemed disposition dividends droit earned effect election États-Unis été être exempt Family Law Act federal fiduciaire fiducie fiscal foreign affiliate FTSs Holdco included Income Tax Act individual input tax credit interest investment investors issue l'impôt loss mutual fund non-resident OECD Ontario ownership paragraph particulier partnership payable payments percent personal income tax peut proposed provides provinces purchaser purposes pursuant real property rebate regulation résidence resident residential complex respect result Revenue Canada RRSP sales tax shareholder shares snowbird société spouse Statistics Canada subsection supply supra footnote Tax Conference tax rate tax shelter tax treaty taxable taxation taxpayer tion titre Toronto transactions transfer treaty underground economy vendor vertu withholding taxes