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 | |
11 other sections not shown
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Common terms and phrases
allowed américain appeal apply approach argued argument assessment asset assignment basis benefit Canada Canadian tax capital characterization considered Continental Bank contingent contributions corporation Court decision deduction depreciation determine discussed distribution dividend earned economic effectively electronic commerce employee entity equal être example exempt existing expenses fact Federal fiscal foreign funding amount future imposed income tax increase individual interest investment issue l'employé l'impôt liability limitation loss minister obligation OECD option paid paragraph particulier partnership payment period person peut position present value principles profits proposed provides question reason reassessment received reclamation costs referred resident respect result revenu reverse depreciation rules shares statutory subsection supra note surplus tax purposes taxable taxation taxpayer tion transactions treatment treaty United