Canadian Tax Journal, Volume 35Canadian Tax Foundation., 1987 - Electronic journals |
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Common terms and phrases
actions administrative admissible Alberta amended amount année d'imposition apply assets attribution rules autre beneficiary borrowed budget Canada Pension Plan Canadian Tax Foundation Canadian Tax Journal capital cost allowance capital gains cent changes cost court d'actions d'une corporation debt deduction dividends doit droit economic effective été être exemption expenditures FCTD federal fees Finance fiscal foreign Fuel Tax fund Gasoline gazetted Ibid Income Tax Act increase interest investment issue l'impôt legislation licence loan loss ment million minister non-resident Nova Scotia paid paragraph payable payments percent Prince Edward Island profit programs provincial purchase purpose Québec reduced régime regulations respect retail sales tax Revenue Canada royal assent sales tax Saskatchewan shareholder shares société spouse Stubart subsection supra footnote tax credit tax rate tax reform tax system taxable taxation taxpayer tion titre transaction transfer trust withholding tax