Canadian Tax Journal, Volume 52, Issues 1-2Canadian Tax Foundation., 2004 - Taxation |
Contents
The Case for Reverse Depreciation of Reclamation Costs JOSEPH FRANKOVIC | 1 |
An Examination | 59 |
Comments on International Taxation in the Age of Electronic | 106 |
Copyright | |
12 other sections not shown
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Common terms and phrases
Alberta amended année appeal apply assessment athletes basis beneficiary benefit Canada Revenue Agency Canadian Tax Foundation Canadian-resident capital capital cost allowance computation Continental Bank contribution corporation cotisations Court CRA document crédit pour impôt d'une deduction deemed deferral approach dividend economic electronic commerce employee employés américains entity États-Unis être example exempt federal fiscal foreign tax credit foreign trust funding amount Ibid imposed impôt étranger income tax international tax investment IRC section issue jurisdiction l'affectation l'année l'employé l'employeur l'impôt canadien liability minister montant non-resident trust obligation OECD OECD model Ottawa Senators paragraph particulier partnership payment percent peut present value provisions reassessment reclamation costs reclamation income réduit régime rémunération résident resident in Canada respect revenu reverse depreciation approach rules section 94 statutory stock option subsection supra note surplus tax law tax treaties taxable taxpayer teams Toronto transactions transfer withholding withholding tax