Canadian Tax Journal, Volume 11Canadian Tax Foundation., 1963 - Electronic journals |
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Alberta amendment amount ance annual appellant apply assessment assets basis benefit Board British Columbia budget buildings Canada Canadian Tax Foundation capital cost allowance capital gains changes Committee corporation countercyclical countries decision deduction deficit depreciation dividends economic growth effect Estate Tax Exchequer Court exemption expenditure expenses export fact federal Finance firms fiscal foreign grants incentives included income tax Income Tax Act increase industry initial allowances interest investment allowance issue judgment land Manitoba market value ment million Minister Montreal municipal National Nova Scotia Ontario Ottawa paid payable payment period problem production profits proposals provinces provisions purchase purpose Quebec question received result retail revenue sales tax Saskatchewan shareholders shares Succession Duty tax rates tax system taxable income taxation taxpayer tion Toronto trade transactions transfer United Kingdom valuation Wernher withholding tax