Canadian Tax Journal, Volume 50, Issues 3-4Canadian Tax Foundation., 2002 - Electronic journals |
From inside the book
Results 1-3 of 84
Page 1020
... basis . In terms of the commis- sion's recommendations themselves , she questions , among other things , the logic of administering the GST credit on an individual basis but continuing to deliver the many much more significant ...
... basis . In terms of the commis- sion's recommendations themselves , she questions , among other things , the logic of administering the GST credit on an individual basis but continuing to deliver the many much more significant ...
Page 1048
... basis . All we can determine is the change in the amount of the cheque received by the family as a whole . It is particularly interesting to compare table 5 with table 1. Administration of the GST credit on an individual basis helps ...
... basis . All we can determine is the change in the amount of the cheque received by the family as a whole . It is particularly interesting to compare table 5 with table 1. Administration of the GST credit on an individual basis helps ...
Page 1441
... basis of the policy that Parentco must use to reduce the addition to its CDA . The full amount of the proceeds is available for distribution from Parentco's CDA to its shareholders . Subco adds to its CDA the amount , if any , by which ...
... basis of the policy that Parentco must use to reduce the addition to its CDA . The full amount of the proceeds is available for distribution from Parentco's CDA to its shareholders . Subco adds to its CDA the amount , if any , by which ...
Contents
REVUE FISCALE CANADIENNE | 813 |
Interested parties are invited to submit papers for possible publication in the Canadian | 1238 |
Les personnes intéressées sont invitées à présenter des textes susceptibles dêtre publiés | 1238 |
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activité activity allocation amended amount apply assessment assets avait basis benefit borrowed British Columbia budget Canadian Tax Foundation Canadian Tax Journal capital cost allowance capital gains common law common law partners contribuable corporation cost critère de l'ERP d'une dépenses determine disposition distribution dividend economic Electricity Act electricity property entreprise été être expenditures expenses factors fait federal Finance fiscal formulary apportionment growth GST credit Ibid income tax increase individuals intangibles interest deductibility International investment Irving Oil issue jurisdiction l'activité method municipal OECD Ontario Ontario Hydro paragraph payments percent personnel pertes PILS profit split proposed provincial raisonnable regulation REOP test result Revenue Canada rules Saskatchewan shares source de revenu spousal spouse structural deficit subsection supra note tax credit tax policy tax rates tax system taxation taxpayer tion Toronto transactions Transfer Pricing transfer tax transfer-pricing