Canadian Tax Journal, Volume 25; Volume 25

agreement allowance amended amount apply assessment assets basis Bill British Columbia budget Canadian Tax Foundation capital cost allowance capital gains capital tax cash changes charitable charitable organization computing corporation Court of Appeal debt decision deduction deemed dividend earned effect election Established Programs Financing exempt surplus expenditures fact farming federal Finance fiscal foreign affiliate funds gazetted gift gift tax Holdco Income Tax Act increase inflation interest investment issue legislation loss Manitoba March 31 market value ment Minister non-resident Ontario Opco paid paid-up capital paragraph payable payment personal income tax profits programs provinces purchase Quebec realized reason regulations resource respect result Revenue Canada Royal Assent royalty RRSP rules sales tax shareholders subsection Succession Duty tax haven tax purposes tax rate tax treaties taxable surplus taxation taxpayer tion Toronto transaction transfer treaty trust