Canadian Tax Journal, Volume 7Canadian Tax Foundation., 1959 - Electronic journals |
Other editions - View all
Common terms and phrases
amendment amount appellant appellant's apply assessment assets basis benefit British Columbia budget Canada Canadian Tax Canadian Tax Foundation capital cost allowance capital gains cent Committee computing deduction depreciation dividend earnings economic effect employee Estate Tax Exchequer Court exempt expenditure expenses fact federal Finance fiscal Fordham foreign tax credit funds Ghana gift gift tax grants Imperial Oil included Income Tax Act increased individual industry interest investment legislation loss ment million Minister Montreal motor vehicle municipal National non-resident Ontario operation paid payable payer payment pension period personal corporation principle problems producing profits provinces provision purchase Quebec question reason received revenue rule sales tax scheme shareholders shares Succession Duty tax rates taxable income taxation taxpayer tion Toronto undistributed income United United Kingdom words