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 | |
1 other sections not shown
Other editions - View all
Common terms and phrases
actionnaires after-tax Alan Macnaughton allocation amount apply arbitrage Canada Canada Revenue Agency Canadian Tax Foundation Canadian Tax Journal canadienne capital gains carrying value cash flows corporate tax cost Court d'une debt deduction of interest disposition distribution dividend refund dividend tax economic effects electronic commerce entity equity être example federal fiscale foreign affiliate Gini coefficient Holdco impact implicit tax income trust income trust structure inequality investment investors IPOS issue legislation Lorenz curve loss montant mutual fund OECD Opco paragraph partnership percent personal tax pre-tax progressivity proposed provincial rachat RDTOH remboursement au titre réputé resident restrictions result revenue royalty trusts segregated funds shareholder shares société straddle transactions studies subsection supra note Tax Conference tax credit tax incidence tax policy tax rate tax system tax treatment taxable taxation taxpayer tion titre de dividendes Toronto transfers