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Deduction for interest and dividend income
Cash bonus on Canada Savings Bond
27 other sections not shown
1971 capital surplus 1974 and subsequent active business income adjusted cost base allocated amalgamation amended amount apply basic federal tax beneficiary Canadian development expenses Canadian exploration expenses Canadian resource property capital cost allowance capital property credit union debt deductible in computing depreciable property disposed election employee exempt exploration and development fair market value Fall Budget foreign tax foreign tax credit identical to Resolution included in income Income Tax Act inter vivos trust ITAR Resolution mineral resources non-business income tax non-resident November 18 paid paid-up capital deficiency partnership interest passive income payable payment predecessor corporation principal business corporation prior proceeds of disposition purposes received refundable registered retirement savings reserve resident in Canada Resolution is identical Resolution proposes rollover rules shareholder similar to Resolution small business deduction spouse trust subparagraph subsequent taxation surplus on hand surtax taxable Canadian property taxable income taxable production profits taxpayer tion transferred withholding tax