Canadian Tax Journal, Volume 49, Issues 1-3Canadian Tax Foundation., 2001 - Electronic journals |
From inside the book
Results 1-3 of 80
Page 100
... Amount for future consumption $ 63.60 $ 78.00 $ 53.00 $ 78.00 Present value of taxes ( a ) $ 42.18 $ 50.91 $ 51.82 $ 29.09 Tax - deferred savings plan : Gross amount of labour earnings saved $ 100.00 $ 100.00 $ 100.00 $ 100.00 No tax ...
... Amount for future consumption $ 63.60 $ 78.00 $ 53.00 $ 78.00 Present value of taxes ( a ) $ 42.18 $ 50.91 $ 51.82 $ 29.09 Tax - deferred savings plan : Gross amount of labour earnings saved $ 100.00 $ 100.00 $ 100.00 $ 100.00 No tax ...
Page 390
... amount of an outstanding debt to a specified non - resident is to be computed . Under general principles , amounts ... amount into Canadian dollars must be used . Because the amount to be determined for amount A in the excess debt ...
... amount of an outstanding debt to a specified non - resident is to be computed . Under general principles , amounts ... amount into Canadian dollars must be used . Because the amount to be determined for amount A in the excess debt ...
Page 417
... amounts out of the proceeds payable , up to the amount indicated in the certificate of compliance . Therefore , if the certificate of compliance indicates an amount equal to the purchase price , the purchaser will not need to withhold ...
... amounts out of the proceeds payable , up to the amount indicated in the certificate of compliance . Therefore , if the certificate of compliance indicates an amount equal to the purchase price , the purchaser will not need to withhold ...
Other editions - View all
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