Canadian Tax Journal, Volume 52, Issues 3-4Canadian Tax Foundation., 2004 - Taxation |
Contents
CONTENTS | 713 |
INEQ Studies of Taxes | 741 |
CGE Studies of Taxes | 756 |
Copyright | |
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acquisition actions activities allocation amount analysis annual apply approach asset associated attributes base basis benefit Canada Canadian Tax capital changes charity Conference considered corporation cost countries Court deduction determine discussion disposition distribution dividend earned economic effects entity equal equity example expected expenditure federal Finance fiscale foreign gains holding income tax income trust increase individuals inequality interest interest expense International investment investors issue Journal legislation limited loss measure mutual fund OECD paid paragraph partnership percent period plans position progressivity proposed received reduce referred resident respect restrictions result rules securities shareholder shares société structure studies subsection supra note tax rate taxable taxation taxpayer tion Toronto transactions transfers treatment treaty United