Canadian Tax Journal, Volume 3Canadian Tax Foundation., 1955 - Finance, Public |
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administration amount arm's length assessment assets basis bill British British Columbia budget Canada capital cost allowances capital gains capital gains tax cent claimed Commission Commissioners Committee corporation corporation tax deduction deficit depreciation distribution dividends Eaton's economic effect estimated Exchequer Court excise tax exemption expenditure expenses fact federal Finance fiscal Fordham gift tax grants highway House Income Tax Act increased interest Internal Revenue Code investment issue Journal legislation levy liability LIFO major manufacturers means ment Metropolitan million Minister municipalities National Ontario operation outlays paid payable payments pension personal income tax Pickle Crow present principle problem production profits tax proposed provinces purchase Quebec question recommended Report retailers sales tax Saskatchewan Section selling share shareholders succession duty Tax Appeal Board tax rates taxable income taxation taxpayer tion Toronto trade transaction United United Kingdom wholesale