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INTERPRETATION OF TAX LAW
SOURCES OF INCOME TAX LAW
INCOME FROM EMPLOYMENT
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acquired amendments amount appeal apply assessment assets benefit business in Canada Canada Pension Plan capital cost allowance capital loss carrying on business claimed computing Court of Canada December 31 deemed defined in section depreciable property disposed Dividend stripping dividend tax election eligible capital property employee employment entitled exemption expenses fair market value Federal Court fiscal period included in income income tax Income Tax Act incurred individual interest Interpretation Bulletin ITAR leasing Minister nature of trade non-arm's length non-resident paid partnership payments private corporation proceeds of disposition profit provides purchase Queen Ramsay principle refundable resident in Canada respect Revenue rules shareholder shares small business deduction sold specific spouse Supreme Court tax avoidance tax purposes tax treaties tax-free taxable Canadian corporation taxable Canadian property taxable capital gains taxable dividends taxable income taxation transaction transferred trust undepreciated capital cost withholding tax