Canadian Tax Journal, Volume 10

administration agreement amendments amount appellant apply assessment assets basic herd bill Board budget Calgary Canadian Tax Canadian Tax Foundation capital cost allowance capital gains carrying on business claim Committee considered countries decision deduction depreciation direct taxes dividend duty earned economic Edmonton effect employee Exchequer Court exemptions expenditure expenses export fact farmout federal Finance fiscal Fordham foreign incentive included Income Tax Act increase industry interest investment judgment land learned judge legislation liability loss ment million Minister Montreal mortgages municipal National nature of trade Ontario operations Ottawa paid partnership payable payer payment percentage period problem production profit proposal provincial purchase Quebec question real property received resident result revenue rules sales tax selling shareholders shares tax haven tax purposes tax rates tax structure taxable income taxation taxpayer tion Toronto transaction trust United Kingdom WHTC