Canadian Tax Journal, Volume 51, Issues 3-4Canadian Tax Foundation., 2003 - Taxation |
Contents
corporate status in the source country for all resident entities that are used to structure | 1083 |
Defining a Common Policy Problem | 1104 |
Corporate Income Tax Coordination as a Common Response | 1121 |
Copyright | |
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accounting actions amount apply arm's-length assets autre basis bénéficiaires beneficiaries benefit bien Canada Canadian Tax Foundation canadienne capital gain cash CCQ article CCRA CCRA's common law compensation context corporate residence cost Court Couzin d'une deduction deferral discount discretionary discretionary trust discrétionnaire disposition dividend droit earnings economic effect employee stock options employment insurance estate freeze être exercise expenses family businesses FAPI federal fiduciaire fiducie fiscal foreign direct investment foreign tax Ibid income tax independent contractors interest international tax arbitrage international tax competition issue jurisdiction l'article lease OECD Opco paid paragraph payment percent person peut pouvoir provides purposes Quebec réputé revenue rules shareholders shares société subsection supra note tax competition Tax Conference tax credit tax policy tax rate tax system tax treaties taxable taxation taxpayer tion Toronto transactions transfer trust trust instrument vicarious liability