Canadian Tax Journal, Volume 40, Issues 4-6Canadian Tax Foundation., 1992 - Taxation |
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Common terms and phrases
acting in concert amended amount apply arm's length autres benefits bien Canada Pension Plan Canadian Tax Foundation Canadian Tax Journal canadienne capital gains CCDE CCEE account CCOGPE account commentary common shares conjoint contribuable corporation tax cost countries d'intérêt d'une deal at arm's décès disposition dividend refund double taxation droits economic été être example exemption expenses federal Finance foreign frais médicaux handicapés income tax increase interest intérêts investment issue l'alinéa l'article l'Association l'impôt legislation liability ministère montant non-resident OECD original owner paid-up capital paiements paragraph particulier parties partnership payments percent person peut preferred shares produit profits property tax proposed provincial purposes pursuant Quebec règles regulations Report resident resource properties Revenue Canada RRSP shareholders société Subco subparagraph subsection supra footnote tax competition Tax Conference tax rate tax treaties taxable taxpayer titre Toronto transaction transfer valeur vertu withholding tax