Canadian Tax Journal, Volume 34

alternative minimum tax amended amount anti-avoidance rules apply arm's length Article assessment assets benefit Bill budget Canada-U.S. Canadian Tax Foundation Canadian Tax Journal capital cost allowance capital gains exemption cent changes cost Court deduction deemed definition disposition dividend tax effective eligible employee fair market value February 26 federal fees fiscal Fuel Tax gazetted Holdco Income Tax Act increase incurred individual interest investment issue legal expenses legislation loan ment million Minister non-arm's-length nonresident OECD Opco paid paid-up capital paragraph payable payment proposed provides provincial purchase purposes rate tax received regulations remission order resident respect result Revenue Canada Royal Assent sales tax shareholder corporation shares spouse subsection supra footnote tax credit tax expenditures tax liability tax rate tax reform tax system tax treaty tax-free taxable income taxation taxpayer tion Toronto transactions transfer trust withholding