Canadian Tax Journal, Volume 49, Issues 1-3Canadian Tax Foundation., 2001 - Electronic journals |
From inside the book
Results 1-3 of 77
Page 47
... base that is used as the reference point for this concept . " If consumption were instead taken to be the normative tax base , provisions to protect savings from double taxation would be essential parts of the ideal base rather than ...
... base that is used as the reference point for this concept . " If consumption were instead taken to be the normative tax base , provisions to protect savings from double taxation would be essential parts of the ideal base rather than ...
Page 50
... base further toward consumption , are neces- sarily regressive . However , this perception and policy inference are ... base . Moreover , the long - run growth effects of a more consumption - oriented tax base can raise the earnings of ...
... base further toward consumption , are neces- sarily regressive . However , this perception and policy inference are ... base . Moreover , the long - run growth effects of a more consumption - oriented tax base can raise the earnings of ...
Page 413
... base " of the shares sold . This provision is intended to allow the vendor to receive pro- ceeds up to the vendor's adjusted cost base or the paid - up capital of the subject shares , whichever is greater , without subjecting that ...
... base " of the shares sold . This provision is intended to allow the vendor to receive pro- ceeds up to the vendor's adjusted cost base or the paid - up capital of the subject shares , whichever is greater , without subjecting that ...
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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