Canadian Tax Journal, Volume 49, Issues 1-3Canadian Tax Foundation., 2001 - Electronic journals |
From inside the book
Results 1-3 of 84
Page 297
... increased worker participation and increased productivity because employees received compensation that was " directly related to their ability to increase productivity , competitiveness , and growth of their company . " 189 There are a ...
... increased worker participation and increased productivity because employees received compensation that was " directly related to their ability to increase productivity , competitiveness , and growth of their company . " 189 There are a ...
Page 346
... increases with an increase in the marginal tax rate on capital gains ( over a realistic range of rates ) . Finally , the value of a freeze can either increase or decrease with an increase in the number of years during which the parent ...
... increases with an increase in the marginal tax rate on capital gains ( over a realistic range of rates ) . Finally , the value of a freeze can either increase or decrease with an increase in the number of years during which the parent ...
Page 657
... increase in the progressivity of the overall tax system has resulted in a decrease in the progressivity of the CCED . Another contributing factor could be the increase in the CCED ceiling , which primarily benefits higher income earners ...
... increase in the progressivity of the overall tax system has resulted in a decrease in the progressivity of the CCED . Another contributing factor could be the increase in the CCED ceiling , which primarily benefits higher income earners ...
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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