Canadian Tax Journal, Volume 36

allowance amended amount anti-avoidance rule apply assessment assets bénéficiaire benefit biens Bill budget Canadian Tax Foundation Canadian Tax Journal capital cost allowance capital gains CNIL Court Crown corporation d'une December 16 deduction definition Department of Finance dépenses disposition dividends doctrine droit economic effective employee été être Excise expenditures expenses federal fees fiducie film fiscal Fuel Tax gazetted included Income Tax Act increase incurred interpretation investment issued June 18 legislation licence limited ment million minister Ontario paragraph parties partnership payable payments percent personal income tax preferred share prescribed provincial purchase pursuant Quebec redevance reduced refundable règles regulations resource property respect result retail sales tax Revenue Canada royal assent royalty RRSP shareholders société Stubart successor corporation rules supra footnote target corporation tax avoidance tax credit tax rates tax reform tax system taxable taxation taxpayer tion transfer vehicle white paper