Canadian Tax Journal, Volume 47, Issues 4-6

Alberta amount apply bénéficiaire bien bienfaisance budget business income cabotage Canadian Tax Foundation Canadian Tax Journal capital gains child benefits child support client consumption tax contribuable corporate cost court d'une décès deduction deemed disposition dividends document e-commerce economic Electronic Commerce été être example fait families federal tax fiducie au profit Finance fiscal flat tax foreign gross-up Ibid investment income issue l'impôt lawyer legislative marginal tax rate montant non-resident OECD Ontario paragraph particulier payer payments percent permanent establishment personal income tax peut plain meaning rule privilege probate fees profit du conjoint provinces provincial tax purposes règles réputé resident Revenue Canada RRSP solicitor-client solicitor-client privilege source rules source taxation spouse trust statutory interpretation supra footnote tax credit tax on income tax policy tax system tax treaties taxpayer tion Toronto transactions transfer withholding tax