Canadian Tax Journal, Volume 44, Issues 1-3Canadian Tax Foundation., 1996 - Taxation |
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Common terms and phrases
accrual acquired amalgamated corporation amendments amount année antérieur à 1972 apply bare trust basis bénéficiaire beneficiary benefits bien Canadian Tax Foundation canadienne capital cost allowance capital gain capital property concept of interest considered contribuable CSOH d'imposition d'une debt deduction deemed depreciable property disposition distribution dividend employee été être exempt fair market value fait Federal fiducie Finance fiscale fonds de terre gain en capital Holdco Ibid Income Tax Act inter vivos trust interpretation inventory issue l'impôt legal definition legislation logement loss moving expenses non-resident OECD model tax Ontario paragraph partie partnership payment payroll taxes percent person peut principal provisions reimbursement relevant Report réputée résidence principale resident respect result Revenue Canada rollover rules SCM antérieur shareholder shares société specific subsection subsidiary supra footnote Tax Conference tax treaties taxable taxation taxpayer tion Toronto transactions transfer transferor treaty trust Views database