Canadian Tax Journal, Volume 42, Issues 4-6Canadian Tax Foundation., 1994 - Taxation |
From inside the book
Results 1-3 of 78
Page 1335
... Payments Expenditures that qualify for an ITC are reduced by government and non- government assistance and contract payments that relate to the qualified expenditures . The definition of what constitutes a contract payment is reviewed ...
... Payments Expenditures that qualify for an ITC are reduced by government and non- government assistance and contract payments that relate to the qualified expenditures . The definition of what constitutes a contract payment is reviewed ...
Page 1444
... payments ' to be excellent as far as the refer- ences that were mentioned . She succinctly points out the policy underlying the 1992 OECD report and notes the inconsistency of that report with Revenue Canada's assessing practices up ...
... payments ' to be excellent as far as the refer- ences that were mentioned . She succinctly points out the policy underlying the 1992 OECD report and notes the inconsistency of that report with Revenue Canada's assessing practices up ...
Page 1512
... payments ) are thus explained by the impact of the recent recession on income tax revenues , while the decreases in cash payments of 1993-94 and 1994-95 reflect increases in these tax yields . Indeed , an important outcome of the ...
... payments ) are thus explained by the impact of the recent recession on income tax revenues , while the decreases in cash payments of 1993-94 and 1994-95 reflect increases in these tax yields . Indeed , an important outcome of the ...
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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