Canadian Tax Journal, Volume 49, Issues 1-3Canadian Tax Foundation., 2001 - Electronic journals |
From inside the book
Results 1-3 of 74
Page 85
... costs beyond those that they would have borne without the savings . And to the extent that TPSP accounts were deregistered at age 69 , they would generate some income - testable income that would decrease program costs . 102 Revenue Cost ...
... costs beyond those that they would have borne without the savings . And to the extent that TPSP accounts were deregistered at age 69 , they would generate some income - testable income that would decrease program costs . 102 Revenue Cost ...
Page 413
... cost 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 ...
... cost 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 ...
Page 602
... cost comparisons . Using standardized cost factors individually tailored for 12 manufacturing sectors and 6 service sectors , the study compares detailed quantitative cost elements for hypothetical corporations across 13 North American ...
... cost comparisons . Using standardized cost factors individually tailored for 12 manufacturing sectors and 6 service sectors , the study compares detailed quantitative cost elements for hypothetical corporations across 13 North American ...
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