Canadian Tax Journal, Volume 27; Volume 27Canadian Tax Foundation., 1979 - Electronic journals |
Contents
TRANSFERRING THE FAMILY BUSINESSDavid W Smith | 1 |
A CANADIAN PERSPECTIVE | 17 |
CHANGES IN STATE PROVINCIAL AND LOCAL SALES TAXATION | 36 |
36 other sections not shown
Other editions - View all
Common terms and phrases
allowed amended amount annuity apply assessment assets basis benefits Bill British Columbia budget Canada Canada Pension Plan Canadian Tax Foundation cantons capital cost allowance capital gains tax child Court death deduction deemed dividend tax credit earnings economic effect equity exemption expenditure fact fees Finance fiscal funds gazetted gift tax grant gross-up Income Tax Act increased individual integration interest investment investor issued legislation Limited loss ment Minister municipalities non-resident Ontario Opco paragraph payable payments poration profits property tax provincial purchase Quebec Queen received Royal Assent reduced refund regulations resident respect result Retail Sales Tax Revenue Royal Assent RRSP rules sales tax Saskatchewan SBDC sham shareholders shares small business spouse subsection Succession Duty tax paid tax rate tax treaty taxable income taxation taxpayer tion Toronto transaction transfer trust United