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Liability for Capital Tax
Permanent Establishments _
16 other sections not shown
90 days adjustment No adjustment balance sheet book value British Columbia capital cost allowance Capital Tax Act capital tax payable capital tax purposes Corporation Capital Tax corporation’s debentures Deduct Deduct Deduct deductible for income deﬁned deﬁnition determining the paid-up eligible investments employed in Canada ﬁnancial statements ﬁne ﬁscal gross revenue head oﬂice Include Include Include Income Tax Act income tax purposes instalments interest joint venture jurisdictions liability loan and/or trust loans and advances mortgages Newfoundland non-capital loss non-resident corporation Ontario and Saskatchewan Ontario capital tax outstanding paid pay capital tax permanent establishment permitted prescribed proﬁts proration provinces of British provisions Quebec capital tax Quebec Taxation Act rate of capital reﬂected refundable tax credit related corporations rentals reserve retained earnings salaries and wages share shareholders speciﬁcally surplus Tax Act Canada taxable income taxable paid-up capital taxing provinces tion total assets total paid-up capital