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Taxation of Corporations and Corporate Distributions
Taxation of Individuals
2 other sections not shown
acquired adjusted cost base allowed amount apply assets branch tax British Columbia business in Canada business income calculated Canadian branch Canadian corporation Canadian resident Canadian subsidiary capital cost capital cost allowance capital losses capital property carrying on business corporate tax corporation's December 31 deemed depletion depreciation designated surplus disposition dividends received employee exempt from tax exploration and development fair market value FAPI Federal tax foreign affiliate gain or loss gift tax included in income income earned Income Tax Act individual interest paid investment income investor manufacturing and processing nonresident nonresident withholding tax Ontario payments pension plan permanent establishment person Prince Edward Island private corporation production profits Quebec rates of tax resident in Canada resource properties RRSP rules shareholders small business credit special tax tax credit tax payable tax rate tax treaties taxable Canadian property taxable capital gains taxable dividends taxable in Canada taxable income taxpayer world income year-end