Canadian Tax Journal, Volume 42, Issues 4-6Canadian Tax Foundation., 1994 - Taxation |
From inside the book
Results 1-3 of 86
Page 1192
... purchase price by the purchaser to the vendor . 59 The pur- chase price remains unchanged , and the amount of GST payable as a result of the transaction ( assuming that the sale is subject to GST ) does not increase . If the adjustments ...
... purchase price by the purchaser to the vendor . 59 The pur- chase price remains unchanged , and the amount of GST payable as a result of the transaction ( assuming that the sale is subject to GST ) does not increase . If the adjustments ...
Page 1193
... purchase also increases . However , because the rebate is calculated with reference to the amount of GST that arises from the purchase , the assignment of the rebate will affect the amount of the rebate itself . For qualifying new homes ...
... purchase also increases . However , because the rebate is calculated with reference to the amount of GST that arises from the purchase , the assignment of the rebate will affect the amount of the rebate itself . For qualifying new homes ...
Page 1231
... purchase of the complex or unit ; 4 ) ownership of the complex or unit is transferred to the purchaser after construction or substantial renovation thereof is substantially completed ; 131 5 ) after construction or substantial ...
... purchase of the complex or unit ; 4 ) ownership of the complex or unit is transferred to the purchaser after construction or substantial renovation thereof is substantially completed ; 131 5 ) after construction or substantial ...
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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