Canadian Tax Journal, Volume 49, Issues 1-3Canadian Tax Foundation., 2001 - Electronic journals |
From inside the book
Results 1-3 of 85
Page 32
... allow taxpayers to deduct inflated interest expenses or to allow them to deduct part of the principal amount of the loan . Accordingly , in construing paragraph 20 ( 1 ) ( c ) in accordance with its purpose and applying it to a weak ...
... allow taxpayers to deduct inflated interest expenses or to allow them to deduct part of the principal amount of the loan . Accordingly , in construing paragraph 20 ( 1 ) ( c ) in accordance with its purpose and applying it to a weak ...
Page 43
... allow tax - free savings up to about C $ 15,000 per year . In 1998 the United States initiated " Roth IRA " plans that allow individuals to save up to US $ 2,000 annu- ally out of their after - tax incomes . Both countries ' schemes aim ...
... allow tax - free savings up to about C $ 15,000 per year . In 1998 the United States initiated " Roth IRA " plans that allow individuals to save up to US $ 2,000 annu- ally out of their after - tax incomes . Both countries ' schemes aim ...
Page 66
... allow much smaller maximum annual contributions than does the UK scheme , and Roth IRAS are not available to very ... allow up to US $ 10,500 to be contributed per worker in 2000 ; defined - contribution plans allow up to 25 percent of ...
... allow much smaller maximum annual contributions than does the UK scheme , and Roth IRAS are not available to very ... allow up to US $ 10,500 to be contributed per worker in 2000 ; defined - contribution plans allow up to 25 percent of ...
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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