Canadian Tax Journal, Volume 18

accrued but unrealized amended amount appellant's apply assessment assets average basis benefit British Columbia budget Canadian Tax Canadian Tax Foundation capital cost allowance capital gains capital gains tax Carter Commission changes corporation tax death deduction deemed realization depreciation dividends earnings economic effect estate tax Estate Tax Act Exchequer Court exemption expenditures fact federal Finance fiscal foreign gift gift tax home-owner grant incentives included Income Tax Act increase industry interest issue judgment losses ment mining mining taxes Minister municipal National Ontario Ottawa paid pany payable payment premiums present problem profits property tax provincial provision Quebec question re-assessment reason received result revenue Royal Commission sales tax shareholders shares Tax Appeal Board tax credit tax purposes tax rates tax reform tax system taxable income taxation taxpayer tion Toronto treatment valuation White Paper White Paper proposals widely-held