Canadian Tax Journal, Volume 49, Issues 1-3Canadian Tax Foundation., 2001 - Electronic journals |
From inside the book
Results 1-3 of 83
Page 43
... savings ; those with low savings will rely on public programs to maintain basic living standards . This situation is compounded by the decline in savings rates of Canadian households . ' Low personal savings rates result at least partly ...
... savings ; those with low savings will rely on public programs to maintain basic living standards . This situation is compounded by the decline in savings rates of Canadian households . ' Low personal savings rates result at least partly ...
Page 62
... savings plan offers much - reduced attractions for workers to save ; even saving in a completely non - sheltered ... savings held in non - sheltered forms will bear the tax impact and inefficiencies of income - based treatment . With ...
... savings plan offers much - reduced attractions for workers to save ; even saving in a completely non - sheltered ... savings held in non - sheltered forms will bear the tax impact and inefficiencies of income - based treatment . With ...
Page 70
... savings rates . There is evidence that traditional measures of personal savings understate the accumulation of net wealth by the household sector in Canada and other coun- tries . Various factors arise in measuring savings that may ...
... savings rates . There is evidence that traditional measures of personal savings understate the accumulation of net wealth by the household sector in Canada and other coun- tries . Various factors arise in measuring savings that may ...
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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