Canadian Tax Journal, Volume 50, Issues 5-6Canadian Tax Foundation., 2002 - Electronic journals |
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Results 1-3 of 81
Page 1630
... decision . For example , estimating the future marginal capital gains tax rate , tGL , could be important to the decision whether to switch securities . Consider the following values for the parameters : VC = $ 100,000 VI = $ 50,000 t1 ...
... decision . For example , estimating the future marginal capital gains tax rate , tGL , could be important to the decision whether to switch securities . Consider the following values for the parameters : VC = $ 100,000 VI = $ 50,000 t1 ...
Page 1682
... decisions . Complete Code I disagree with the Court of Appeal's decision on the complete code issue . Para- graph 18 ( 1 ) ( b ) prohibits the deduction of a capital expense except as permitted under part I of the Act . Paragraph 20 ( 1 ) ...
... decisions . Complete Code I disagree with the Court of Appeal's decision on the complete code issue . Para- graph 18 ( 1 ) ( b ) prohibits the deduction of a capital expense except as permitted under part I of the Act . Paragraph 20 ( 1 ) ...
Page 2105
... decision of Judge Bowman . His analysis again is brief and to the point . He certainly has not changed his mind since rendering the Landry decision , notwithstanding Judge Mogan's reasoning in Dumas . Finding in favour of the taxpayer ...
... decision of Judge Bowman . His analysis again is brief and to the point . He certainly has not changed his mind since rendering the Landry decision , notwithstanding Judge Mogan's reasoning in Dumas . Finding in favour of the taxpayer ...
Contents
Canadian Tax Journal | 1986 |
REVUE FISCALE CANADIENNE | 1987 |
A TaxEfficient Product or the Product | 1529 |
Copyright | |
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active business ADSP amount apply assets basis bénéficiaires beneficiaries biens breakeven Brussa Canadian Tax Foundation Canadian Tax Journal capital gains tax CCRA conjoint Court of Canada d'une debt décès decision deduction deemed deposit account disposition distribution dividend Donlee droit employees entity equity estimates États-Unis été être exécuteurs testamentaires executors exemption Federal Court fiduciaires fiducie au profit Finance fiscales Flora trust foreign affiliate GAAR garnishment Giles and Tedds high-yield debt Ibid income tax income trust structure Indian Act interest investment business investors issue Jason l'impôt liability Lifeco mutual fund non-resident paragraph partnership payable payment percent person profit de Flora province purchased reserve résident result revenu RRSP rules section 87 seizure shareholders Shell Canada Statistics Canada subsection supra note target target corporation tax policy tax rate taxable taxation taxpayer testament Toronto transaction underground economy USCO variables