Canadian Tax Journal, Volume 50, Issues 3-4Canadian Tax Foundation., 2002 - Electronic journals |
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Common terms and phrases
activity allocation allowed amount analysis appears apply approach assets base basis benefit budget Canada capital considered contribuable corporation cost countries Court d'une dans debt deduction deficit determine discussion disposition distribution dividend earned economic effect electricity equal example expenditures expenses fact federal Finance fiscal foreign future gain growth included income tax increase individual interest International investment issue loss method million municipal OECD operating paid paragraph partie payment percent period planning prepayment present productivity profit proposed provincial question reasonable receipt received recipient reduced referred regulations respect result revenu rules shareholders shares société structural subsection supra note tax rates taxable taxation taxpayer tion transactions transfer treaty United