Canadian Tax Journal, Volume 5

agreement amalgamation amendment amount annual annuity assessment assets basis British Columbia budget Canada Canadian Tax Canadian Tax Foundation capital cost allowance capital gains cent claimed Committee deduction Department depletion depreciation dividend duties earned economic effect estimated Exchequer Court exemption expenditures expenses fact federal government Finance fiscal policy Fordham funds gross national product highway Income Tax Act increase indirect tax industry interest investment issue legislation levy loss Manitoba manufacturers March 31 ment million mining Minister Montreal municipal National Revenue Ontario operations outlays overseas paid pany payer payments period personal income Premium present Prince Edward Island problem production profits tax proposed provinces provincial governments provision purchase purpose Quebec question received Report retailers sales tax shareholders shares sion statute surplus surtax tax rates taxable income taxation taxpayer tion Toronto trade transaction United Kingdom wholesale