Canadian Tax Journal, Volume 42, Issues 1-3Canadian Tax Foundation., 1994 - Taxation |
From inside the book
Results 1-3 of 73
Page 159
... exemption was extended to remuneration directly related to all interprovincial and international traffic . From its initial rate of 1.5 percent and no exemption level , the Mani- toba payroll tax evolved over the years to relieve ...
... exemption was extended to remuneration directly related to all interprovincial and international traffic . From its initial rate of 1.5 percent and no exemption level , the Mani- toba payroll tax evolved over the years to relieve ...
Page 170
... exemption ( sometimes called a tax - free threshold ) , an exemption with a notch range , or multiple graduated rates . Each form of tax relief has implications for the accounting procedures used for the periodic remittances of payroll ...
... exemption ( sometimes called a tax - free threshold ) , an exemption with a notch range , or multiple graduated rates . Each form of tax relief has implications for the accounting procedures used for the periodic remittances of payroll ...
Page 179
... exemption it will cover just 2,085 or about 7 percent of all employers . Taking the opposite approach , Newfoundland has substantially lowered its exemption level . It began its legislation in 1990 with an exemption level of $ 300,000 ...
... exemption it will cover just 2,085 or about 7 percent of all employers . Taking the opposite approach , Newfoundland has substantially lowered its exemption level . It began its legislation in 1990 with an exemption level of $ 300,000 ...
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