Canadian Tax Journal, Volume 44, Issues 4-6Canadian Tax Foundation., 1996 - Taxation |
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activity amendments apply assets autres bénéficiaire beneficiary benefit biens British Columbia Canadian Tax Foundation Canderel capital gains common shares contribuable corporation cost critère d'assurance vie d'une debt décès deduction direct tax effect entreprise été exemption expectation of profit expenses federal fiducie filed Finance foreign property guideline amount Holdco income tax interest investment investors issue l'entreprise l'impôt legislation limited partnership losses marginal tax rate Moldowan montant non-resident OECD Ontario Opco paragraph payer payment payroll taxes pension percent permanent establishment pertes peuvent premium provincial qu'il Queen raisonnable de profit reasonable expectation reporting resident result retirement Revenue Canada reviewed RRSP rules shareholder société Stéphane subsection supra footnote Tax Conference tax rate tax shelter tax treaty taxable taxation taxpayer tion Tonn Toronto transactions trust underground economy valeur de rachat Zealand