Canadian Tax Journal, Volume 49, Issues 1-3Canadian Tax Foundation., 2001 - Electronic journals |
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Results 1-3 of 61
Page 596
INTRODUCTION Assessing the Quebec tax advantages of a new investment project in Quebec is often a daunting task for a corporation and its advisers . The necessary technical information is contained in a set of documents unique to Quebec ...
INTRODUCTION Assessing the Quebec tax advantages of a new investment project in Quebec is often a daunting task for a corporation and its advisers . The necessary technical information is contained in a set of documents unique to Quebec ...
Page 597
... Quebec's large - scale tax incentive program for corporate invest- ment , and little to assess its relevance . This ... Quebec Tax Expenditure Account reveals a somewhat startling fact : in 1999 , there were 54 tax incentives applicable ...
... Quebec's large - scale tax incentive program for corporate invest- ment , and little to assess its relevance . This ... Quebec Tax Expenditure Account reveals a somewhat startling fact : in 1999 , there were 54 tax incentives applicable ...
Page 626
... Québec . Investissement - Québec was created in 1998 as a government corporation . Its purpose is to promote investment growth in Quebec by corporations . Detailed information on programs administered by Investissement - Québec can be ...
... Québec . Investissement - Québec was created in 1998 as a government corporation . Its purpose is to promote investment growth in Quebec by corporations . Detailed information on programs administered by Investissement - Québec can be ...
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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