Canadian Tax Journal, Volume 38, Issues 4-6Canadian Tax Foundation., 1990 - Taxation |
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administrateurs agreement Alberta amended amount apply assets autres bénéficiaire beneficiary benefit biens Bill borrowed Canadian Tax Foundation Canadian Tax Journal canadienne capital gains contribuable court d'une damages debt décision deduction deemed disposition dividend dividend tax effective equity été être Excise exempt fait federal fees fiducie étrangère fiscal Fuel Tax funds Gasoline gazetted hybrid securities immigrant Income Tax Act input tax credit interest Interpretation Bulletin investment issued January l'affaire l'article l'égard legislation licence March 31 ment montant paid paragraphe partnership party payable payment percent person peut preferred share prescribed provincial purchase purposes Quebec real property received refund registration regulations respect responsabilité retail sales tax Revenue Canada royal assent RRSP rules s'applique section 182 settlor shareholders société subsection supra footnote target corporation Tax Conference tax rate tax system tax treaty taxation taxpayer tion titre Toronto transaction transfer