Canadian Tax Journal, Volume 49, Issues 4-6Canadian Tax Foundation., 2001 - Electronic journals |
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Page 1183
... outsourced services , ( 2 ) the extent of the different tax treatment of insourced and outsourced services , and ( 3 ) the composition of the financial sector ( that is , the proportion of large and small financial intermediaries ) ...
... outsourced services , ( 2 ) the extent of the different tax treatment of insourced and outsourced services , and ( 3 ) the composition of the financial sector ( that is , the proportion of large and small financial intermediaries ) ...
Page 1186
... outsourced service that is fully taxable.193 To realize this benchmark tax treatment , the credit mechanism reduces the tax- cost structure of the fully taxed outsourced service . A self - supply tax is based on the premise that the ...
... outsourced service that is fully taxable.193 To realize this benchmark tax treatment , the credit mechanism reduces the tax- cost structure of the fully taxed outsourced service . A self - supply tax is based on the premise that the ...
Page 1189
... outsourced services , since exempt treatment applies to the value added by the supplier in precisely the same manner as the comparable amount of value- added under an insourced cost structure . The same pre- and post - tax ratios of ...
... outsourced services , since exempt treatment applies to the value added by the supplier in precisely the same manner as the comparable amount of value- added under an insourced cost structure . The same pre- and post - tax ratios of ...
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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