Canadian Tax Journal, Volume 39, Issues 1-3

Alberta amended amount applicable assets beneficiary benefit bien British Columbia budget Canada Pension Plan Canadian Tax Canadian Tax Foundation canadienne capital cost allowance cents contributions corporate income cost cotisations Cour d'une deduction deficit dépenses disposition distribution dividend access shares droit effective employee été être exemption expenditure expenses fait federal fees Finance fiscal frais Fuel Tax fund gazetted Income Tax Act increase interest investment issued juge juste valeur marchande l'alinéa l'employeur l'impôt l'interprétation administrative legislation licence Manitoba ment million minister Ministère montant non-resident Ontario paragraph payable payments percent permanent establishment peut prescribed provincial qu'il Quebec RCA trust refundable régimes Regulations remboursement respect retail sales tax Revenue Canada royal assent RRSP rules Services Tax shareholders subsection supra footnote tax credit tax rate tax treaties taxable income taxation taxpayer tion transactions transfer Transfer Pricing withholding tax