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PERSONAL BUSINESS AND PROPERTY
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1971 Tax Reform acquired adjusted cost base apply averaging basic herd Bill calculation Canadian Bar Association Canadian corporation capital cost allowance capital gains tax capital loss cumulative eligible capital death deceased December 31 deduction deemed disposal deferred depreciable property distributed dividend tax credit effect election eligible capital amount eligible capital property employee entitled estate tax exemption expenses fair market value federal foreign affiliate foreign tax gift included Income Tax Act individual inter vivos trust investment income ment Minister non-resident one-half partner partnership payable payment present Act private corporations proceeds of disposition proposed provisions purposes recapture refund resident in Canada respect settlor shareholders shares Spouse trust Summary of 1971 surplus Tax Application Rules tax paid Tax Reform Legislation tax treaties taxable capital gain taxable income taxation taxpayer taxpayer's income tion transfers undepreciated capital cost Valuation Day White Paper withholding tax