Canadian Tax Journal, Volume 49, Issues 1-3Canadian Tax Foundation., 2001 - Electronic journals |
From inside the book
Results 1-3 of 86
Page 103
... ( taxable supplies or outputs ) carried out by any natural or legal person ( taxable person or trader ) at each stage of the production and distribution process . The taxable person pays to the authorities the tax he levies on his ...
... ( taxable supplies or outputs ) carried out by any natural or legal person ( taxable person or trader ) at each stage of the production and distribution process . The taxable person pays to the authorities the tax he levies on his ...
Page 114
... taxable and exempt outputs were to attribute some input tax directly to taxable outputs but none directly to exempt outputs , he could deduct more of the residual amount than if he had attrib- uted some of the tax directly to exempt ...
... taxable and exempt outputs were to attribute some input tax directly to taxable outputs but none directly to exempt outputs , he could deduct more of the residual amount than if he had attrib- uted some of the tax directly to exempt ...
Page 381
... taxable currently or in the foreseeable future . The Department of Finance introduced further rules to combat preferred share financing in 1987 , when it added the " taxable preferred share " concept to the Act . 3 The market price was ...
... taxable currently or in the foreseeable future . The Department of Finance introduced further rules to combat preferred share financing in 1987 , when it added the " taxable preferred share " concept to the Act . 3 The market price was ...
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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