Canadian Tax Journal, Volume 37Canadian Tax Foundation, 1989 - Electronic journals |
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Common terms and phrases
actionnaires actions privilégiées Alinéa allocation amended américains amount apply assessment assets autre bare trust bénéficiaire beneficiary benefit bien budget Canadian corporation Canadian Tax Canadian Tax Foundation canadienne capital cost allowance capital gains capital versé cent contribuable contrôle corporate tax court d'imposition d'une décès deduction disposition dividend effective entertainment expenses estate tax États-Unis été être exemption expenditure fait federal fiducie Finance fiscal fuel Fuel Tax gasoline gazetted home office impôt included income tax increase interest issued juste valeur marchande l'année l'impôt legislation licence loi québécoise market value ment million montant Ontario paragraph payable payment percent peut policyholder premiums provincial Quebec real property refund règles Regulations réputé respect result retail sales tax Revenue Canada RRSP rules sales tax shareholder shares société sous-alinéa SRED subsection supra footnote tax credit tax rates tax reform taxable taxation taxpayer tion titre transfer trust value-added tax vertu