Author: Canada. Dept. of FinancePublisher:
ISBN: 9780662284055
Category : Capital gains tax
Languages : en
Pages : 128
Book Description
Revised Legislative Proposals and Explanatory Notes on Trusts
Author: Canada. Dept. of FinancePublisher:
ISBN: 9780662284055
Category : Capital gains tax
Languages : en
Pages : 128
Book Description
Legislative Proposals and Explanatory Notes on Trusts
Author: Canada. Department of FinancePublisher:
ISBN: 9780662274605
Category : Income tax
Languages : en
Pages : 82
Book Description
Legislative Proposals and Explanatory Notes Relating to Income Tax
Author: Canada. Department of FinancePublisher:
ISBN:
Category : Income tax
Languages : en
Pages : 472
Book Description
Part 1 contains legislative proposals related to the Income Tax Act and part 2 contains explanatory notes for each proposal. The proposals relate to such matters as employee stock options, deductions form income, property, capital gains & losses, child care expenses, exploration & development expenses, successor rules, debt forgiveness, tax credits, partnerships, mutual fund corporations & trusts, and compliance.
Legislative Proposals Relating to Income Taxation of Certain Trusts and Estates and Explanatory Notes
Author: Canada. Ministère des financesPublisher:
ISBN: 9781554968220
Category : Income tax
Languages : en
Pages : 23
Book Description
Trusts and Their Beneficiaries
Author: CCH Canadian LimitedPublisher:
ISBN:
Category : Estate planning
Languages : en
Pages : 26
Book Description
Legislative Proposals, Draft Regulations and Explanatory Notes Relating to Income Tax
Author: Canada. Department of FinancePublisher: Department of Finance Canada
ISBN:
Category : Law
Languages : en
Pages : 172
Book Description
Presents & explains legislative proposals & draft regulations relating to the Income Tax Act, Budget Implementation Act, Bank Act, Cooperative Credit Associations Act, Income Tax Contraventions Interpretation Act, Tax Court of Canada Act, and Trust & Loan Companies Act. Matters covered include the disability supports deduction, indexation, tax credits, mutual fund corporations & trusts, charities, penalties, non-resident investors, and appeals.
Restatement of the Law of Trusts: Explanatory notes
Author: Explanatory Notes to Legislative Proposals Relating to Income Tax
Author: Canada. Department of FinancePublisher:
ISBN:
Category : Business & Economics
Languages : en
Pages : 354
Book Description
Revised Explanatory Notes Relating to Income Tax
Author: Canada. Department of FinancePublisher:
ISBN:
Category : Excise tax
Languages : en
Pages : 80
Book Description
Provides revised explanations of provisions of proposed federal income tax legislation with regard to such matters as: leasing properties, amounts owing by non-residents, indirect loans, loans through a partnership or trust, foreign affiliate status, definitions, scientific research and experimental development, adjustments to cost base, foreign accrual property income, income earned in a province, the Canada child tax benefit, investment tax credits, tiered partnerships, transitional rules, mutual fund trusts, recovery of credits, transfer pricing, and foreign property information reporting.
Legislative Proposals and Explanatory Notes on Taxation of Non-resident Trusts and Foreign Investment Entities
Author: Canada. Department of FinancePublisher:
ISBN:
Category : Capital gains tax
Languages : en
Pages : 268
Book Description
The first part of this document contains proposals for amendments to the Income Tax Act provisions related to taxation of non-resident trusts & foreign investment entities. The second part contains notes that explain the proposals. The amendments relate to such matters as the income from business or property, capital gains, definition of eligible property, foreign investment entities, amalgamation, prevention of double taxation, part-year residents, exempt corporations, deductions, penalties, withholding taxes, foreign reporting requirements, transfer of property, and disposition of capital interests.