Canadian Tax Journal, Volume 49, Issues 1-3Canadian Tax Foundation., 2001 - Electronic journals |
From inside the book
Results 1-3 of 72
Page 43
... existing tax policies , with their heavy reliance on income - type bases , and from the design of public retirement benefit programs , with their steep income tests that penalize savings . Moreover , existing tax provisions fail to pro ...
... existing tax policies , with their heavy reliance on income - type bases , and from the design of public retirement benefit programs , with their steep income tests that penalize savings . Moreover , existing tax provisions fail to pro ...
Page 79
... existing allowance into TPSPs . The allowable total contributions to tax - deferred plans would be reduced to an amount below the existing $ 13,500 , say , to $ 10,000 , and like the previous option there would be no limit on how much ...
... existing allowance into TPSPs . The allowable total contributions to tax - deferred plans would be reduced to an amount below the existing $ 13,500 , say , to $ 10,000 , and like the previous option there would be no limit on how much ...
Page 151
... existing and new organizational structures . However , business considerations may constrain the use of an existing entrepreneur that is not located in the Ameri- cas . For instance , where functions performed by the entrepreneur ...
... existing and new organizational structures . However , business considerations may constrain the use of an existing entrepreneur that is not located in the Ameri- cas . For instance , where functions performed by the entrepreneur ...
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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