Canadian Tax Journal, Volume 42, Issues 1-3Canadian Tax Foundation., 1994 - Taxation |
From inside the book
Results 1-3 of 72
Page 37
... deduction provisions could encourage better compliance with support orders , an assumption that is difficult to prove or disprove . The question remains whether on policy grounds , aside from issues of constitutionality , the deduction ...
... deduction provisions could encourage better compliance with support orders , an assumption that is difficult to prove or disprove . The question remains whether on policy grounds , aside from issues of constitutionality , the deduction ...
Page 38
deduction should be eliminated completely . A system could be designed with a more progressive focus , providing a full deduction for small amounts of alimony , decreasing deductions for larger amounts , and no deduction at all over a ...
deduction should be eliminated completely . A system could be designed with a more progressive focus , providing a full deduction for small amounts of alimony , decreasing deductions for larger amounts , and no deduction at all over a ...
Page 56
... deduction . We do not comprehend the reason for this requirement . If the aim was to inhibit the deduction of high costs for luxurious housing , section 67 is available . Further , the necessity of obtaining a loan presumably would not ...
... deduction . We do not comprehend the reason for this requirement . If the aim was to inhibit the deduction of high costs for luxurious housing , section 67 is available . Further , the necessity of obtaining a loan presumably would not ...
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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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