Canadian Tax Journal, Volume 17Canadian Tax Foundation., 1969 - Electronic journals |
Contents
Contemporary Valuation Problems in Estate Planning | 1 |
Around the Courts | 10 |
Tax Harmonization in Europe and U S Business | 34 |
Copyright | |
6 other sections not shown
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Common terms and phrases
acquired administration amended amount appellant appellant's apply assessment assets benefit Bill British Columbia budget Canada Canada Pension Plan Canadian Tax Foundation capital cost allowance capital gains changes Commission Committee death deceased decision deduction depreciable property dividends economic effect employees Estate Tax Act Exchequer Court exemption expenditure expenses federal government fees Finance fiscal gift tax Gwyneth McGregor incentives included Income Tax Act increase incurred indirect taxes interest investment Justice land legislation liability Manitoba members of Parliament ment Minister municipal Ontario Ottawa paid Parliament payable payer payments period personal income tax problems production profit proposals provincial purchase Quebec question reason received Report respect result rules sales tax shares succession duties Tax Appeal Board tax purposes tax rates tax reform tax system taxable taxation Taxation in Canada taxpayer tion Toronto trade transfer trust valuation value-added tax wealth tax