Canadian Tax Journal, Volume 16

amendment amount appellant apply assessment assets basis benefit border tax adjustments budget Canadian Tax Canadian Tax Foundation capital cost allowance capital gains Carter Commission consolidated countries Court of Canada deceased decision deduction dividend dividend stripping earned economic effect employee equity estate tax Exchequer Court exemption expenditure expenses fact fees Finance fiscal foreign gift gift tax grants included Income Tax Act increased intention interest investment issue judgment Justice land legislation levy liability loan loss Manitoba ment Minister Montreal municipal income tax non-resident Ontario operations paid pany payable payment person problem profits proposed provincial purchase purpose Quebec question reason received regulations Report result revenue sales tax Saskatchewan shareholders shares statute Supreme Court surtax Tax Appeal Board tax avoidance tax rates taxable taxation taxpayer tion Toronto trading transaction United Kingdom words