Canadian Tax Journal, Volume 49, Issues 1-3Canadian Tax Foundation., 2001 - Electronic journals |
From inside the book
Results 1-3 of 88
Page 29
... court's discomfort with a more purposive approach to statutory interpreta- tion , at least with respect to taxation statutes . I do not mean to suggest that the Supreme Court's attitude to tax avoidance has caused its emphasis on the ...
... court's discomfort with a more purposive approach to statutory interpreta- tion , at least with respect to taxation statutes . I do not mean to suggest that the Supreme Court's attitude to tax avoidance has caused its emphasis on the ...
Page 380
... court found that the investigator who began the process and used auditors to gather evidence knew that his actions were contrary to CCRA policy . Furthermore , the court was of the view that his course of conduct reflected a widespread ...
... court found that the investigator who began the process and used auditors to gather evidence knew that his actions were contrary to CCRA policy . Furthermore , the court was of the view that his course of conduct reflected a widespread ...
Page 727
... court concurred with decisions of the Alberta Court of Appeal , the Newfoundland Court of Appeal , the British Columbia Supreme Court , and the Nova Scotia Court of Appeal.65 The Supreme Court of Canada granted leave to appeal the Fink ...
... court concurred with decisions of the Alberta Court of Appeal , the Newfoundland Court of Appeal , the British Columbia Supreme Court , and the Nova Scotia Court of Appeal.65 The Supreme Court of Canada granted leave to appeal the Fink ...
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Common terms and phrases
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