Doing Business in CanadaPrice Waterhouse, 1992 - Business enterprises, Foreign |
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25 percent accounting acquisition agreement Alberta amount apply assets audit banks benefits branch tax business in Canada Canada Pension Plan Canadian corporation Canadian income tax Canadian resident Canadian tax capital cost allowance capital gains capital tax carrying on business Chapter companies corporate tax depreciation dividends earnings eligible employee employment exchange exempt expenses export fair-market value federal and provincial financial institutions financial statements foreign affiliate foreign corporation foreign investment foreign tax credit incentives included in income income tax purposes incorporated individual industry interest legislation loan Manitoba ment nonresident corporation nonresident withholding tax Ontario operations paid partner partnership payments Price Waterhouse Prince Edward Island private corporations Quebec resident in Canada restrictions Revenue Canada royalties rules services tax shareholders shares subsidiary surtax tax rates tax return tax treaties taxable capital taxable income taxation taxpayer tion trade transactions trust withholding tax