Canadian Tax Journal, Volume 49, Issues 4-6Canadian Tax Foundation., 2001 - Electronic journals |
From inside the book
Results 1-3 of 87
Page 1189
... amount of value added by the outsourced supplier . 199 Similarly , a self- supply tax must be applied at the relevant VAT rate to the actual amount of value added by an insourced supplier . This required condition , however , imposes ...
... amount of value added by the outsourced supplier . 199 Similarly , a self- supply tax must be applied at the relevant VAT rate to the actual amount of value added by an insourced supplier . This required condition , however , imposes ...
Page 1197
... amount of cash inflows ( premiums ) associated with a particular policy for the relevant period ; 2 ) the crediting of the amount of cash outflows ( claims , bonuses , and policy surrenders ) associated with a particular policy for the ...
... amount of cash inflows ( premiums ) associated with a particular policy for the relevant period ; 2 ) the crediting of the amount of cash outflows ( claims , bonuses , and policy surrenders ) associated with a particular policy for the ...
Page 1682
... amount for the indemnity for tax liabilities under clause 6 ( 1 ) ( b ) . Imperial's 1971 financial statements , which were disclosed to the purchaser before closing , revealed that the company had provided for contingent liability for ...
... amount for the indemnity for tax liabilities under clause 6 ( 1 ) ( b ) . Imperial's 1971 financial statements , which were disclosed to the purchaser before closing , revealed that the company had provided for contingent liability for ...
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Common terms and phrases
années apply assets Australian dollar autre avait avoir bien bienfaisance borrowing butterfly Canada Canadian dollar Canadian Tax Foundation canadienne capital gains CCRA common law condition résolutoire condition suspensive consumption contrat contribuable corporation cost Cour court d'une debt deduction définition disposition doit donateur droit civil effect Ernst & Young été être exemption fait fédérale fiducie financial intermediaries financial intermediation services financial services fiscales foreign gains en capital Ibid Income Tax input tax credit insourced investment Jean Potvin juge l'acheteur l'article l'entreprise l'exemption l'impôt loan Mattel n'est OECD outsourced paragraph particulier parties payments percent peut principal residence produit purchase purpose qu'il qu'une Québec règles résidence principale rétroactivité Revenue Revenue Canada shareholders shares Shell Canada société soulignement de l'auteure subsection supra note tax rate tax sparing tax treaty tax-sparing taxable taxpayer titre transaction transfert vendeur vente weak-currency