Canadian Tax Journal, Volume 43, Issues 1-4Canadian Tax Foundation., 1995 - Taxation |
Contents
The First 50 Years | 1 |
Boards of Governors Officers | 11 |
Aspects juridiques | 39 |
Copyright | |
10 other sections not shown
Other editions - View all
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