Canadian Tax Journal, Volume 39Canadian Tax Foundation, 1991 - Electronic journals |
Contents
MAY 16 | 2 |
ARTICLES Tax Planning for Departure from CanadaSteve | 38 |
Deferral by Ministerial DiscretionDerek | 77 |
Copyright | |
13 other sections not shown
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actionnaires actions Alberta amended amount applicable assets autres bien British Columbia budget Bulletin Canada Pension Plan Canadian tax Canadian Tax Foundation capital cost allowance cent contributions corporate income cost cotisations Cour d'une décision deduction dépenses disposition dividend access shares doit droit effective employee été être exemption expenditure expenses fait federal fees Finance fiscal foreign tax foreign tax credit frais Fuel Tax fund gazetted increase investment issued juge juste valeur marchande l'alinéa l'employeur l'impôt l'interprétation administrative legislation licence Manitoba ment million minister Ministère minoritaire montant non-resident Ontario paragraph payable payments pension percent permanent establishment peut prescribed provincial qu'il Quebec refundable regulations remboursement respect retail sales tax Revenue Canada rules Services Tax shareholders subsection supra footnote tax credit tax purposes tax rate tax treaties taxable income taxation taxpayer transactions Transfer Pricing trust withholding tax