Canadian Tax Journal, Volume 42, Issues 1-3Canadian Tax Foundation., 1994 - Taxation |
From inside the book
Results 1-3 of 81
Page 319
... amended tax returns for the 1990 and subsequent taxation years to take advantage of the change . Clause 37 ( 7 ) ( c ) ( ii ) ( B ) : The Alternative Proxy Amount Method Amended clause 37 ( 7 ) ( c ) ( ii ) ( B ) sets out the simplified ...
... amended tax returns for the 1990 and subsequent taxation years to take advantage of the change . Clause 37 ( 7 ) ( c ) ( ii ) ( B ) : The Alternative Proxy Amount Method Amended clause 37 ( 7 ) ( c ) ( ii ) ( B ) sets out the simplified ...
Page 329
... amended by SC 1970-71-72 , c . 63 , and as subsequently amended ( herein referred to as " the Act " ) . Unless otherwise stated , statutory references in this article are to the Act . 2Paragraph 2 ( 3 ) ( c ) . 3 Paragraph 115 ( 1 ) ( b ) ...
... amended by SC 1970-71-72 , c . 63 , and as subsequently amended ( herein referred to as " the Act " ) . Unless otherwise stated , statutory references in this article are to the Act . 2Paragraph 2 ( 3 ) ( c ) . 3 Paragraph 115 ( 1 ) ( b ) ...
Page 548
... amended by SC 1970-71-72 , c . 63 , and as subse- quently amended ( herein referred to as " the Act " ) . Unless otherwise stated , statutory refer- ences in this feature are to the Act . 2 The term " grandfathered shares " refers to ...
... amended by SC 1970-71-72 , c . 63 , and as subse- quently amended ( herein referred to as " the Act " ) . Unless otherwise stated , statutory refer- ences in this feature are to the Act . 2 The term " grandfathered shares " refers to ...
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 |
1 other sections not shown
Other editions - View all
Common terms and phrases
actionnaires after-tax alimony amended amount apply assets autre avantage average benefit bien broad income budget Canadian Tax Foundation canadienne capital gains cash flow consumption costs cour Court d'une deduction direct tax approach dividend economic employer entreprises été être example exemption fait families federal fiscal Ibid Income Tax Act interest issue issuer joint venture l'alinéa l'audition l'impôt legislation million non-resident Ontario paid paiements papillon paragraphe 15(1 parties partnership payments payroll tax pension plan percent personal income tax peut pre-fisc preferred share property tax provinces purchase qu'il Quebec régime de retraite règles réorganisation Revenue Canada RRSP sales tax SBDB sector shareholder société cédante spouse Statistics Canada subsection 15(1 supra footnote taux d'imposition tax credit tax expenditure tax incidence tax rate tax system taxable taxation Taxation in Canada taxpayer tion Toronto transfer valeur vertu