What people are saying - Write a review
We haven't found any reviews in the usual places.
An Overview of the TaxTransfer System I
The Personal Income Tax
13 other sections not shown
Other editions - View all
50 per cent addition amount assessment asset average benefits Canada Canadian Tax Foundation capital cost allowance capital gains capital income claim consumption contributions corporate sector corporate tax deductions depreciation discussed distortion dividend tax dividend tax credit economic effect eligible equity example excise taxes exemptions existing expenditures expenses family allowance finance firms ﬂow funds higher incentive incidence income earned income groups increase indexed individuals industries inﬂation inﬂuence interest investment labour levied low income ment municipalities negative income tax Ontario paid payments pension plans percentage personal income tax profits programs progressive tax property tax provinces purchase Quebec rate of return received reduced reﬂect relative resource retail sales tax retirement RRSPs sales tax savings scheme supra footnote Table tax base tax incidence tax payable tax revenue taxable income taxation Taxation in Canada taxet taxpayers tion Toronto transfer treatment unemployment insurance wage