Canadian Tax Journal, Volume 48, Issues 1-3Canadian Tax Foundation., 2000 - Finance, Public |
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Common terms and phrases
Alberta allocated amount apply assessment assets basis benefit biens budget C.D. Howe Institute Canadian Tax Foundation Canadian Tax Journal canadienne capital gains CCRA citoyen américain compagnie contributions corporate income tax cost countries CPP/QPP d'une debt décès deduction disposition dividend doit droit economic effective employee États-Unis été être FAPI federal Finance fiscal flat tax foreign affiliate growth increase instalment interest investment issue l'article l'employé l'impôt labour loss OECD Ontario options d'achat d'actions paragraph partnership payments payroll taxes percent personal income tax peut profit du conjoint proposed provinces reduce règles Revenue Canada RRSP rules sales tax Saskatchewan shares Shell Canada société Statistics Canada stock option subsection supra footnote tax competition tax credit tax cuts tax policy tax rates tax revenues tax system tax treaties taxable taxation taxation in Canada taxpayer tion titre Toronto transactions transfer United vertu