Canadian Tax Journal, Volume 49, Issues 1-3Canadian Tax Foundation., 2001 - Electronic journals |
From inside the book
Results 1-3 of 89
Page 20
... effect . This approach wrongly invites a rule that where there are two ways to structure a transaction with the same eco- nomic effect , the court must have regard only to the one without tax advantages . With respect , this approach ...
... effect . This approach wrongly invites a rule that where there are two ways to structure a transaction with the same eco- nomic effect , the court must have regard only to the one without tax advantages . With respect , this approach ...
Page 133
... effect . That objective could no doubt have been accomplished in a variety of ways , but the method chosen must have had the clear effect of narrowing the issues as defined by the pleadings . In our view , the questions put to the ...
... effect . That objective could no doubt have been accomplished in a variety of ways , but the method chosen must have had the clear effect of narrowing the issues as defined by the pleadings . In our view , the questions put to the ...
Page 845
... effect that various policy alternatives would have on taxpayer behaviour . Shaviro analyzes these effects in terms of an explicit utilitarian framework , with a focus on the significance of rational expectations theory . Critical to his ...
... effect that various policy alternatives would have on taxpayer behaviour . Shaviro analyzes these effects in terms of an explicit utilitarian framework , with a focus on the significance of rational expectations theory . Critical to his ...
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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