Canadian Tax Journal, Volume 49, Issues 1-3Canadian Tax Foundation., 2001 - Electronic journals |
From inside the book
Results 1-3 of 87
Page 58
... tion takes place " now " ( with no savings ) , then the tax liability will be METRO times the $ 100 of gross labour earnings irrespective of the tax base or saving plan , or $ 40 . In this case the real consumption that can be ...
... tion takes place " now " ( with no savings ) , then the tax liability will be METRO times the $ 100 of gross labour earnings irrespective of the tax base or saving plan , or $ 40 . In this case the real consumption that can be ...
Page 389
... tion as changes to the general nature of the thin capitalization rules . The amend- ments alter the computation of non - deductible interest but do not affect the general nature of subsection 18 ( 4 ) . The Tax Court of Canada came to a ...
... tion as changes to the general nature of the thin capitalization rules . The amend- ments alter the computation of non - deductible interest but do not affect the general nature of subsection 18 ( 4 ) . The Tax Court of Canada came to a ...
Page 510
... tion of property and casualty insurance corporations , reinsurance arrangements , life insurance corporations , and life insurance policy holders . There is also a final chapter describing several alternative methods of taxing financial ...
... tion of property and casualty insurance corporations , reinsurance arrangements , life insurance corporations , and life insurance policy holders . There is also a final chapter describing several alternative methods of taxing financial ...
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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