Canadian Tax Journal, Volume 15Canadian Tax Foundation., 1967 - Electronic journals |
Contents
TAX JOURNAL | 2 |
Authorized as Second Class Mail Post Office Department Ottawa and for payment of postage in cash | 219 |
37 | 361 |
Copyright | |
9 other sections not shown
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Common terms and phrases
administrative Alberta allocation amount annual appeal apply assessment assets basis beneficiary benefit Board budget Canada Canadian Tax Canadian Tax Foundation capital cost allowance capital gains cent changes Commissioners Committee Construction Aggregates corporate income corporation tax death deceased deduction deemed dividends earnings economic effect employee equity estate tax Exchequer Court exemption expenditures expenses family unit federal Finance foreign gift tax grants imputed rent included Income Tax Act increase individual industries interest investment Jim Reid Justice loss Manitoba ment Mining Tax Minister Montreal municipalities non-resident Nova Scotia Ontario Ottawa owner paid payable payment personal income tax present problems profit proposed province Quebec re-assessment reason received recommendations reduced refund Report resident result revenue Royal Commission sales tax shareholders shares tax base tax purposes tax rates tax system tax unit taxation taxpayer tion Toronto transfer trust valuation