Canadian Tax Journal, Volume 50, Issues 5-6Canadian Tax Foundation., 2002 - Electronic journals |
From inside the book
Results 1-3 of 87
Page 1834
... taxation of capital gains in Canada . The author first presents the background to the taxation of capital gains , highlighting the extent to which inflation was considered in the original design of the tax . He then examines the effect ...
... taxation of capital gains in Canada . The author first presents the background to the taxation of capital gains , highlighting the extent to which inflation was considered in the original design of the tax . He then examines the effect ...
Page 1856
... taxation of capital gains in 1985. Taxation is based on realization . Death does not trigger a deemed realization . Assets held for less than 12 months were taxed on nominal gains . Assets held for more than 12 months were indexed ...
... taxation of capital gains in 1985. Taxation is based on realization . Death does not trigger a deemed realization . Assets held for less than 12 months were taxed on nominal gains . Assets held for more than 12 months were indexed ...
Page 1974
... taxation . The discussion focused substantially on the issue of double non - taxation . Some participants thought that , at least in some circumstances , it is acceptable for income not to be taxed in either the source country or the ...
... taxation . The discussion focused substantially on the issue of double non - taxation . Some participants thought that , at least in some circumstances , it is acceptable for income not to be taxed in either the source country or the ...
Contents
Canadian Tax Journal | 1986 |
REVUE FISCALE CANADIENNE | 1987 |
A TaxEfficient Product or the Product | 1529 |
Copyright | |
12 other sections not shown
Other editions - View all
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