Canadian Tax Journal, Volume 49, Issues 1-3Canadian Tax Foundation., 2001 - Electronic journals |
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Results 1-3 of 96
Page 298
... United States . It is therefore useful to consider whether there is in fact a brain drain to the United States , and if there is , the impact of tax , and particularly the tax treatment of stock options , on the brain drain . In the ...
... United States . It is therefore useful to consider whether there is in fact a brain drain to the United States , and if there is , the impact of tax , and particularly the tax treatment of stock options , on the brain drain . In the ...
Page 301
... United States have grown significantly in the 1990s , and by all accounts higher salaries and greater job opportunities are the primary reasons for the brain drain to the United States . Furthermore , the general profile of recent ...
... United States have grown significantly in the 1990s , and by all accounts higher salaries and greater job opportunities are the primary reasons for the brain drain to the United States . Furthermore , the general profile of recent ...
Page 317
... United States between graduation and the summer of 1997. However , master's and PhD graduates were overrepresented among migrat- ing graduates ; for example , 12 percent of PhD graduates ( excluding US citizens who returned to the United ...
... United States between graduation and the summer of 1997. However , master's and PhD graduates were overrepresented among migrat- ing graduates ; for example , 12 percent of PhD graduates ( excluding US citizens who returned to the United ...
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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