Canadian Tax Journal, Volume 49, Issues 1-3Canadian Tax Foundation., 2001 - Electronic journals |
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Results 1-3 of 87
Page 33
... Canadian tax community and the Canadian public deserve more from the Supreme Court . Notes 1 Inland Revenue Commissioners v . Westminster ( Duke ) , [ 1936 ] AC 1 ( HL ) . 2 Consolidated Cdn . Contractors v . The Queen , [ 1998 ] GSTC ...
... Canadian tax community and the Canadian public deserve more from the Supreme Court . Notes 1 Inland Revenue Commissioners v . Westminster ( Duke ) , [ 1936 ] AC 1 ( HL ) . 2 Consolidated Cdn . Contractors v . The Queen , [ 1998 ] GSTC ...
Page 173
Seminar on Canadian Tax Treaties : Policy and Practice ( Kingston , Ont .: International Fiscal Association ( Canadian Branch ) , 2001 ) , 13 : 1-21 . 18 There is extensive support for this position . See , for example , Klaus Vogel et ...
Seminar on Canadian Tax Treaties : Policy and Practice ( Kingston , Ont .: International Fiscal Association ( Canadian Branch ) , 2001 ) , 13 : 1-21 . 18 There is extensive support for this position . See , for example , Klaus Vogel et ...
Page 257
... Canadian Tax Journal ( 6 issues ) , Canadian Tax Highlights ( 12 issues ) , Tax for the Owner - Manager ( 4 issues ) , the annual tax conference report , and an annual index to Foundation publications . Publications in the Tax ...
... Canadian Tax Journal ( 6 issues ) , Canadian Tax Highlights ( 12 issues ) , Tax for the Owner - Manager ( 4 issues ) , the annual tax conference report , and an annual index to Foundation publications . Publications in the Tax ...
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actions agreement amount apply assets benefit Bob and Margaret budget C.D. Howe Institute Canada Canadian Tax Foundation canadienne capital dividend CCED CCRA charity compte conjoint context contributions convention des actionnaires corporation Court d'actions d'une décès deduction deemed discussion draft disposition dividendes en capital droit Duha Duke of Westminster earnings economic employee stock options entreprise equity estate freeze été être fair market value Finance fiscal flat tax gains en capital Ibid incentives income tax input tax investment issue juste valeur marchande l'article l'impôt limits montant OECD paragraph partie payment percent permanent establishment person pertes peut preferred shares produit profit purpose Quebec rachat réduit règles réputé revenue Roth IRAS RRSPs rules shareholders société statutory subsection supra note taux tax avoidance tax credit tax rates tax treaties tax treatment tax-deferred tax-prepaid taxable taxation taxpayer tion Toronto TPSP transactions United vertu