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 | |
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Common terms and phrases
after-tax allowed année apply argument asset basis benefit business profits Canada Revenue Agency Canadian tax Canadian Tax Foundation Canco capital capital cost allowance characterization computation Continental Bank contingent contributions corporation cotisations Court of Canada CRA document crédit pour impôt d'une decision deferral approach dividend economic electronic commerce employee employés américains entity États-Unis être example FA's fiscal foreign tax credit formulary taxation funding amount future reclamation GAAP Ibid imposed impôt étranger imputed interest expense income earned income tax income tax purposes international tax investment IRC section issue l'affectation l'année l'employé l'employeur l'impôt canadien liability minister montant OECD OECD guidelines OECD model paragraph particulier partnership payment peut present value principles provides reclamation costs reclamation income reclamation obligation régime rémunération résident respect revenu reverse depreciation approach royalties salvage value shareholder stock option subsection supra note tax law tax treaties taxable taxpayer tion transactions treaty withholding tax