Canadian Tax Journal, Volume 43, Issues 1-4Canadian Tax Foundation., 1995 - Taxation |
From inside the book
Results 1-3 of 68
Page 582
... Exempt Payments Payments of interest and dividends should be exempt from withholding where • compliance costs will be excessive , as in the case of interest paid by individuals on personal debts such as home mortgages , consumer loans ...
... Exempt Payments Payments of interest and dividends should be exempt from withholding where • compliance costs will be excessive , as in the case of interest paid by individuals on personal debts such as home mortgages , consumer loans ...
Page 583
... Exempt Recipients Exempt recipients are persons who receive payments of taxable interest and dividends free of withholding . Revenue Canada should issue a cer- tificate of exemption to such persons so that the certificate can be ...
... Exempt Recipients Exempt recipients are persons who receive payments of taxable interest and dividends free of withholding . Revenue Canada should issue a cer- tificate of exemption to such persons so that the certificate can be ...
Page 606
... exempt royalties from the non - exempt ones , as well as sorting the payments rep- resenting royalties for non - exempt knowhow from payments for potentially exempt services . Matters could be worse , however . The OECD recommends that ...
... exempt royalties from the non - exempt ones , as well as sorting the payments rep- resenting royalties for non - exempt knowhow from payments for potentially exempt services . Matters could be worse , however . The OECD recommends that ...
Contents
The First 50 Years | 1 |
Boards of Governors Officers | 11 |
Aspects juridiques | 39 |
Copyright | |
10 other sections not shown
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Common terms and phrases
active business Advance Pricing Agreements agreement amendments amount apply assessment assets autre avait bénéficiaire beneficiaries benefit biens borrowed money budget Canadian Tax Foundation canadienne capital China contribuable corporation cost court d'études fiscales d'une debt deduction deemed disposition dividends droit EAPT estate tax été être exempt expenditures fair market value fait federal fiduciaires fiducie Finance foreign affiliate income tax interest intérêts investment IRC section issue l'affaire l'argent emprunté l'article l'Association l'EAPT l'impôt legislation liability loan million montant non-resident OECD offshore trust Ontario paragraphe 56(2 parties partnership payable payer payment percent person peut protocol provides provincial real property règles regulations remboursement résidant respect Revenue Canada rules s'applique settlor shareholder shares société subparagraph subsection 56(2 supra footnote Tax Conference tax credit tax treaties taxable taxation taxpayer tion Toronto transactions transfer transferor trust utilisé vertu Views database withholding tax