Canadian Tax Journal, Volume 21Canadian Tax Foundation., 1973 - Finance, Public |
Contents
The WindingUp of Corporations Otherwise than under Section | 1 |
Around the Courts | 14 |
ccc | 18 |
Copyright | |
12 other sections not shown
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31 December adjusted cost base amended amount annuity appellant apply assessment assets beneficiaries Budget Speech Canadian Tax Canadian Tax Foundation capital cost allowance capital gains capital property capital surplus changes corporation Court death tax deduction deemed dividend tax earned economic effect election estate tax exemption expenditure expenses fair market value farming father federal tax fiscal forecast foreign tax gazetted gift tax included Income Tax Act increase inflation inter vivos trust interest investment issued loss ment million Minister National Revenue negative income tax non-resident Ontario paid paragraph partnership payable payments personal income tax principal residence problem profit property tax proposed provinces purchase purposes Quebec received refund regulations resident in Canada respect result rule sales tax settlor shareholders shares subsection succession duty tax credit tax rates tax revenues taxable income taxation taxpayer tion Toronto transfer U.S. citizen