Author: Canada. Department of Finance
Publisher: Canadian Museum of Civilization/Musee Canadien Des Civilisations
ISBN:
Category : Business & Economics
Languages : en
Pages : 244
Book Description
Presents draft legislation, along with explanatory notes, amending the Income Tax Act, arranged by clause in legislation and section of the Act. The first part covers provisions relating to such matters as capital gains, tax credits, donations, registered retirement savings plans, appeals, venture capital corporations, and taxes on qualifying environmental trusts. Part two considers amendments to the Income Tax Act and the Income Tax Conventions Interpretations Act regarding annuity contracts. Part three covers rollovers to registered pension plan annuities, and part four considers matchable expenditures.
Legislative Proposals and Explanatory Notes Relating to Income Tax
Author: Canada. Department of Finance
Publisher: Canadian Museum of Civilization/Musee Canadien Des Civilisations
ISBN:
Category : Business & Economics
Languages : en
Pages : 244
Book Description
Presents draft legislation, along with explanatory notes, amending the Income Tax Act, arranged by clause in legislation and section of the Act. The first part covers provisions relating to such matters as capital gains, tax credits, donations, registered retirement savings plans, appeals, venture capital corporations, and taxes on qualifying environmental trusts. Part two considers amendments to the Income Tax Act and the Income Tax Conventions Interpretations Act regarding annuity contracts. Part three covers rollovers to registered pension plan annuities, and part four considers matchable expenditures.
Publisher: Canadian Museum of Civilization/Musee Canadien Des Civilisations
ISBN:
Category : Business & Economics
Languages : en
Pages : 244
Book Description
Presents draft legislation, along with explanatory notes, amending the Income Tax Act, arranged by clause in legislation and section of the Act. The first part covers provisions relating to such matters as capital gains, tax credits, donations, registered retirement savings plans, appeals, venture capital corporations, and taxes on qualifying environmental trusts. Part two considers amendments to the Income Tax Act and the Income Tax Conventions Interpretations Act regarding annuity contracts. Part three covers rollovers to registered pension plan annuities, and part four considers matchable expenditures.
Explanatory Notes to Legislative Proposals Relating to Income Tax
Author: Canada. Department of Finance
Publisher:
ISBN:
Category : Income tax
Languages : en
Pages : 0
Book Description
Publisher:
ISBN:
Category : Income tax
Languages : en
Pages : 0
Book Description
Legislative Proposals and Explanatory Notes Relating to Income Tax -- Rev
Author: Canada. Department of Finance
Publisher:
ISBN:
Category :
Languages : en
Pages : 325
Book Description
Contains draft legislative proposals, with explanatory notes appended, to amend the federal Income Tax Act, to implement measures that are consequential on changes to the Canada-US Tax Convention of 1980, and to amend the Income Tax Conventions Interpretation Act, the Old Age Security Act, and the War Veterans Allowance Act. The proposals relate to sections of the acts dealing with such matters as amounts owing by non-residents, expenses, tax credits, corporate immigration, savings plans, filing of returns, definitions of terms, and United States tax refunds.
Publisher:
ISBN:
Category :
Languages : en
Pages : 325
Book Description
Contains draft legislative proposals, with explanatory notes appended, to amend the federal Income Tax Act, to implement measures that are consequential on changes to the Canada-US Tax Convention of 1980, and to amend the Income Tax Conventions Interpretation Act, the Old Age Security Act, and the War Veterans Allowance Act. The proposals relate to sections of the acts dealing with such matters as amounts owing by non-residents, expenses, tax credits, corporate immigration, savings plans, filing of returns, definitions of terms, and United States tax refunds.
Legislative Proposals, Draft Regulations and Explanatory Notes Relating to Income Tax
Author: Canada. Department of Finance
Publisher: 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.
Publisher: 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.
Legislative Proposals and Explanatory Notes Relating to Income Tax and Other Legislation and Explanatory Notes
Author: Canada. Department of Finance
Publisher:
ISBN: 9781554969326
Category : Budget
Languages : en
Pages :
Book Description
Publisher:
ISBN: 9781554969326
Category : Budget
Languages : en
Pages :
Book Description
Legislative Proposals and Explanatory Notes on Taxpayer Migration
Author: Paul Martin
Publisher: Department of Finance Canada
ISBN:
Category : Business & Economics
Languages : en
Pages : 130
Book Description
The first part of this publication contains proposed amendments to the federal Income Tax Act related to taxpayers who immigrate or emigrate. The second part provides explanatory notes to the proposed amendments. The amendments pertain to such matters as emigrants' stock options, inventory valuation, computation of income, capital losses, changes in use of property, adjustments to cost base, tax deductions, successor rules, part-year residents, non-residents' taxable income in Canada, disposition of property, credit for tax paid, foreign tax credits, changes in residence, instalment interest, returning former residents, post-emigration losses, mutual fund corporations, reassessments, security for departure tax, and definitions of terms.
Publisher: Department of Finance Canada
ISBN:
Category : Business & Economics
Languages : en
Pages : 130
Book Description
The first part of this publication contains proposed amendments to the federal Income Tax Act related to taxpayers who immigrate or emigrate. The second part provides explanatory notes to the proposed amendments. The amendments pertain to such matters as emigrants' stock options, inventory valuation, computation of income, capital losses, changes in use of property, adjustments to cost base, tax deductions, successor rules, part-year residents, non-residents' taxable income in Canada, disposition of property, credit for tax paid, foreign tax credits, changes in residence, instalment interest, returning former residents, post-emigration losses, mutual fund corporations, reassessments, security for departure tax, and definitions of terms.
Explanatory Notes to Legislation Relating to Income Tax
Author: Canada. Dept. of Finance
Publisher:
ISBN:
Category : Income tax
Languages : en
Pages : 447
Book Description
Publisher:
ISBN:
Category : Income tax
Languages : en
Pages : 447
Book Description
Explanatory Notes to Legislative Proposals Relating to Income Tax
Author: Canada. Department of Finance
Publisher:
ISBN:
Category : Business & Economics
Languages : en
Pages : 354
Book Description
Publisher:
ISBN:
Category : Business & Economics
Languages : en
Pages : 354
Book Description
Legislative Proposals, Explanatory Notes and Draft Regulations Relating to a New Framework for the Taxation of Spirits, Wine and Tobacco Products
Author: Canada. Department of Finance
Publisher:
ISBN: 9780662277644
Category : Alcohol
Languages : en
Pages : 378
Book Description
Publisher:
ISBN: 9780662277644
Category : Alcohol
Languages : en
Pages : 378
Book Description
Amendments to the Income Tax Act and Regulations Relating to Retirement Savings : Draft Legislation and Explanatory Notes
Author: Canada. Department of Finance
Publisher: Scarborough, Ont. : Carswell
ISBN: 9780459577230
Category : Income tax
Languages : en
Pages : 40
Book Description
Publisher: Scarborough, Ont. : Carswell
ISBN: 9780459577230
Category : Income tax
Languages : en
Pages : 40
Book Description