Canadian Tax Journal, Volume 49, Issues 1-3Canadian Tax Foundation., 2001 - Electronic journals |
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Results 1-3 of 89
Page 19
... economic realities test found in Bronfman Trust . Similarly , in Hickman Motors , none of the judges referred to the Bronfman Trust dicta concerning economic realities but Justice McLachlin , writing for the majority , quoted the Duke ...
... economic realities test found in Bronfman Trust . Similarly , in Hickman Motors , none of the judges referred to the Bronfman Trust dicta concerning economic realities but Justice McLachlin , writing for the majority , quoted the Duke ...
Page 51
... economy . Using these models they estimate the additional real economic loss per incremental dollar of tax revenue , or the marginal efficiency cost ( MEC ) of a tax.19 A fully efficient tax would have an MEC of zero ; total tax revenue ...
... economy . Using these models they estimate the additional real economic loss per incremental dollar of tax revenue , or the marginal efficiency cost ( MEC ) of a tax.19 A fully efficient tax would have an MEC of zero ; total tax revenue ...
Page 93
... Economic Review 633-49 . 17 Paul Beaudry and David Green , What Is Driving U.S. and Canadian Wages : Exogenous Tech- nical Change or Endogenous Choice of Technique ? NBER Working Paper no . W6853 ( Cam- bridge , Mass .: National Bureau ...
... Economic Review 633-49 . 17 Paul Beaudry and David Green , What Is Driving U.S. and Canadian Wages : Exogenous Tech- nical Change or Endogenous Choice of Technique ? NBER Working Paper no . W6853 ( Cam- bridge , Mass .: National Bureau ...
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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