Canadian Tax Journal, Volume 50, Issues 3-4Canadian Tax Foundation., 2002 - Electronic journals |
From inside the book
Results 1-3 of 83
Page 911
... tax cuts , and it is instructive to compare their strategies . Table 5 presents the resulting top and bottom - bracket marginal tax rates for four provinces , as well as federal rates . Very different patterns for personal tax rate cuts ...
... tax cuts , and it is instructive to compare their strategies . Table 5 presents the resulting top and bottom - bracket marginal tax rates for four provinces , as well as federal rates . Very different patterns for personal tax rate cuts ...
Page 914
TABLE 7 Cutting BC Personal Tax Rates in Line with Federal Rates BC marginal tax rates ( % ) Federal marginal tax rates ( % ) BC rate if Pre - cut 2002 Income range 2001 rate Income range Rate 50 % of federal rate $ 0-30,484 8.4 6.05 ...
TABLE 7 Cutting BC Personal Tax Rates in Line with Federal Rates BC marginal tax rates ( % ) Federal marginal tax rates ( % ) BC rate if Pre - cut 2002 Income range 2001 rate Income range Rate 50 % of federal rate $ 0-30,484 8.4 6.05 ...
Page 1394
... rate of tax but also all of the major design features of the tax base that might affect the taxes to be paid , such as the availability of investment tax credits or accelerated capital cost allowances . The concept thus offers an easy ...
... rate of tax but also all of the major design features of the tax base that might affect the taxes to be paid , such as the availability of investment tax credits or accelerated capital cost allowances . The concept thus offers an easy ...
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 |
Copyright | |
Other editions - View all
Common terms and phrases
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