Canadian Tax Journal, Volume 50, Issues 5-6Canadian Tax Foundation., 2002 - Electronic journals |
Contents
Canadian Tax Journal | 1986 |
REVUE FISCALE CANADIENNE | 1987 |
A TaxEfficient Product or the Product | 1529 |
Copyright | |
12 other sections not shown
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Common terms and phrases
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