Canadian Tax Journal, Volume 14Canadian Tax Foundation., 1966 - Electronic journals |
Contents
World Tax Burdens 1963 | 49 |
In the Library | 93 |
Fact and Opinion | 95 |
Copyright | |
9 other sections not shown
Other editions - View all
Common terms and phrases
agreement Alberta amended amount appellant apply assessment assets benefit budget Canadian Tax Canadian Tax Foundation capital cost allowance capital gains tax claim corporate tax countercyclical Court of Canada death tax deceased decision deduction developing countries dividends earnings economic effect employee Estate Tax Estate Tax Act Exchequer Court exemption expenditures expenses fact federal fiscal foreign gift gift tax held included Income Tax Act increase incurred inter vivos trust interest investment issue judgment Justice legislation liability Limited Lord ment million Minister Minister's Ontario option paid payable payment problem profits programs provinces provision purchase purpose Quebec question reason received Revenue settlor shareholders shares sion statute Succession Duty Supreme Court tax changes tax law tax rates tax system taxable income taxation Taxation in France taxpayer tion Toronto transaction transfer treaty trust words