Canadian Tax Journal, Volume 49, Issues 1-3Canadian Tax Foundation., 2001 - Electronic journals |
From inside the book
Results 1-3 of 79
Page 596
... incentives over the last decade that target specific economic activities . Only corporate tax incentives are discussed here . We have structured the article as follows . First , we address the economic policy underlying corporate ...
... incentives over the last decade that target specific economic activities . Only corporate tax incentives are discussed here . We have structured the article as follows . First , we address the economic policy underlying corporate ...
Page 597
... incentives applicable to corporations doing business in Quebec that had no counterpart in the federal Income Tax Act . ' Some of these incentives offer special treatment for all taxes paid by Quebec corporations , while others are ...
... incentives applicable to corporations doing business in Quebec that had no counterpart in the federal Income Tax Act . ' Some of these incentives offer special treatment for all taxes paid by Quebec corporations , while others are ...
Page 603
... incentives in Montreal is US $ 650,000 . This figure is obtained by multiplying US $ 6,329 , the annual value of tax incentives per new job created , which was shown to be the value for a Montreal location for these six service sectors ...
... incentives in Montreal is US $ 650,000 . This figure is obtained by multiplying US $ 6,329 , the annual value of tax incentives per new job created , which was shown to be the value for a Montreal location for these six service sectors ...
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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