Canadian Tax Journal, Volume 49, Issues 1-3Canadian Tax Foundation., 2001 - Electronic journals |
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Results 1-3 of 77
Page 35
... supra note 7 ; Neil Brooks , " The Responsibility of Judges in Interpreting Tax Legislation , " in Tax Avoidance and the Rule of Law , supra note 4 , 93-129 ; Taylor , supra note 4 ; and Nitikman and Alty , supra note 6 . 25 Supra note ...
... supra note 7 ; Neil Brooks , " The Responsibility of Judges in Interpreting Tax Legislation , " in Tax Avoidance and the Rule of Law , supra note 4 , 93-129 ; Taylor , supra note 4 ; and Nitikman and Alty , supra note 6 . 25 Supra note ...
Page 343
100 CCRA Guide RC4106 , supra note 98. David Amy notes that the difference between a joint venture and a cooperative ... supra note 99 , at 52 . 101 CCRA Guide RC4106 , supra note 98 . 102 The current information return for registered ...
100 CCRA Guide RC4106 , supra note 98. David Amy notes that the difference between a joint venture and a cooperative ... supra note 99 , at 52 . 101 CCRA Guide RC4106 , supra note 98 . 102 The current information return for registered ...
Page 733
... Supra note 14 , at paragraph 40 . 32 Ibid . , at paragraph 41 . 33 Ibid . , at paragraphs 42 to 43 . 34 97 DTC 111 ; [ 1997 ] 2 CTC 2088 ( TCC ) . 35 99 DTC 1044 ; [ 1999 ] 3 CTC 2649 ( TCC ) . 36 Supra note 18 . 37 See Thomas , supra note ...
... Supra note 14 , at paragraph 40 . 32 Ibid . , at paragraph 41 . 33 Ibid . , at paragraphs 42 to 43 . 34 97 DTC 111 ; [ 1997 ] 2 CTC 2088 ( TCC ) . 35 99 DTC 1044 ; [ 1999 ] 3 CTC 2649 ( TCC ) . 36 Supra note 18 . 37 See Thomas , supra note ...
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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