Canadian Tax Journal, Volume 34, Issue 6

34 Canadian Tax allocation amended amount apply Article behind-the-camera personnel Bill Canadian income tax Canadian Tax Foundation Canadian Tax Journal capital cost allowances capital gains cent companies corporate income tax corporate tax corporate tax rates cost countries December 11 deciles deduction dividend tax dividends Economic effective tax rates employee enterprise expenses federal fees fiscal fixed base gazetted Hansard income earned income tax convention individual interest investment IRC section loan-out corporation marginal effective tax ment Minister multinational nonresident OECD Ontario paid paid-up capital payable payments performing artists permanent establishment personal tax prescribed profits property tax provides Quebec received regulation rendered in Canada resident in Canada respect Revenue Canada RRSP rules sales tax services in Canada shareholders supra footnote tax incidence tax purposes tax reform tax system tax treaty taxable in Canada taxpayer tion U.S. convention U.S. resident U.S. tax unitary taxation United withholding