Canadian Tax Journal, Volume 50, Issues 3-4

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