Canadian Tax Journal, Volume 42, Issues 1-3Canadian Tax Foundation., 1994 - Taxation |
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Contents
Introduction | 8 |
The Current Policy of the Income Tax Act Concerning Support Payments | 27 |
A New Approach to the Tax Treatment of Alimentary Support | 36 |
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actions administrative agreement alimony allow amended amount apply approach average base basis benefit bien Canadian Tax capital Conference considered consumption continued contributions corporation costs Court credits d'une deduction Department direct distribution dividend earnings economic effect employer estimated être example exemption expenditures families federal Finance fiscal foreign gains incidence income tax increase individual interest investment issue legislation less limited loss measure method million paid paragraph parties payments payroll tax pension percent period position preferred share proposed provinces purchase Quebec question reason received reduced régime Report respect result Revenue Canada rules share shareholder shifting société spouse subsection supra footnote tax rate taxable taxation taxpayer term tion transfer United