Canadian Tax Journal, Volume 38Canadian Tax Foundation., 1990 - Electronic journals |
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Alberta amended américain amount apply assessment assets benefit biens Bill budget Canadian Tax Foundation Canadian Tax Journal capital cost allowance capital gains census families compliance costs conjoint d'une décès deduction défunt director dividends droits successoraux earned effective estate tax été étrangère être exemption expenditure federal fees fiducie Finance fiscal foreign fuel Fuel Tax funds Gasoline gazetted impôts included Income Tax Act increase interest investment issued l'impôt liability licence ment million minister montant non-resident OECD Ontario paid paragraph partnership payable payments percent person peut property taxes provincial Quebec received refund régime regulations Report résident respect retail sales tax Revenue Canada royal assent royalty RRSP rules sales tax services tax shareholder shares Singaporean société Statistics Canada subsection subsidiary supra footnote tax credit tax purposes tax rate tax system tax treaty taxation taxpayer Toronto transfer treaty trust United Kingdom valeur