Canadian Tax Journal, Volume 49, Issues 1-3Canadian Tax Foundation., 2001 - Electronic journals |
From inside the book
Results 1-3 of 78
Page 171
... activities , from conception through final sale , involved in the production of a particular product . The value chain of a typical MNE consists of three primary activities - resource processing , manufacturing , and distribution— and ...
... activities , from conception through final sale , involved in the production of a particular product . The value chain of a typical MNE consists of three primary activities - resource processing , manufacturing , and distribution— and ...
Page 332
... Activities As described above , a charitable organization must carry on its own charitable activities . However , there is no geographical limit on where these activities may be carried on . For example , a Canadian registered charity ...
... Activities As described above , a charitable organization must carry on its own charitable activities . However , there is no geographical limit on where these activities may be carried on . For example , a Canadian registered charity ...
Page 609
... activities . • Additional leasing costs or any other costs are not taken into account . Employee A Employee B Employee C Employee D Scenarios Salary $ 37,500 $ 75,000 $ 75,000 $ 75,000 Percentage of work time in eligible Complex activities ...
... activities . • Additional leasing costs or any other costs are not taken into account . Employee A Employee B Employee C Employee D Scenarios Salary $ 37,500 $ 75,000 $ 75,000 $ 75,000 Percentage of work time in eligible Complex activities ...
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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