Canadian Tax Journal, Volume 44Canadian Tax Foundation, 1996 - Finance, Public |
Contents
Deborah Ort | 779 |
GST Hot Topics Robin L Timms | 827 |
Partnership DeterminationsThe New Rules Clifford Rand | 859 |
Copyright | |
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accrual acquired amalgamated corporation amendments amount année antérieur à 1972 apply assets bare trust basis bénéficiaire beneficiary benefits bien Canadian Tax Foundation capital cost allowance capital gains capital property considered contribuable Court of Canada CSOH d'une debt deduction deemed depreciable property disposition distribution dividend employee été être exemption fair market value fait fiducie Finance fiscal fonds de terre foreign affiliate gain en capital Holdco Ibid included Income Tax Act inter vivos trust interpretation inventory investment issue legislation loss moving expenses non-resident paragraph parent corporation parties partnership payment payroll taxes percent person principal provisions Queen reimbursement relevant Report réputée résidence principale resident respect result Revenue Canada rollover RRSP rules SCM antérieur shareholder shares société specific subsection subsidiary supra footnote Tax Conference Tax Court tax purposes tax treaties taxable taxation taxpayer tion Toronto transactions transfer transferor trust Views database