The Resource Controversies in Canada respecting the taxation of non-competition and related payments
Controversies in Canada respecting the taxation of non-competition and related payments
Resource Information
The item Controversies in Canada respecting the taxation of non-competition and related payments represents a specific, individual, material embodiment of a distinct intellectual or artistic creation found in International Bureau of Fiscal Documentation.This item is available to borrow from 1 library branch.
Resource Information
The item Controversies in Canada respecting the taxation of non-competition and related payments represents a specific, individual, material embodiment of a distinct intellectual or artistic creation found in International Bureau of Fiscal Documentation.
This item is available to borrow from 1 library branch.
- Summary
- Reviews the ongoing controversies in Canada respecting the taxation of payments made under non-competition and similar restrictive covenants and considers the insidious manner in which modern tax legislation can convert seemingly narrow concerns, arising in the view of the tax authorities, into a legislative monstrosity. Specifically discusses non-compete arrangements and theory of taxation before the decisions in Fortino and Manrell, the cumulative effect of the decisions in Fortino and Manrell, the government's initial response of 7 October 2003, and the 27 February 2004 package of technical amendments to deal with the matter
- Language
- eng
- Label
- Controversies in Canada respecting the taxation of non-competition and related payments
- Title
- Controversies in Canada respecting the taxation of non-competition and related payments
- Language
- eng
- Summary
- Reviews the ongoing controversies in Canada respecting the taxation of payments made under non-competition and similar restrictive covenants and considers the insidious manner in which modern tax legislation can convert seemingly narrow concerns, arising in the view of the tax authorities, into a legislative monstrosity. Specifically discusses non-compete arrangements and theory of taxation before the decisions in Fortino and Manrell, the cumulative effect of the decisions in Fortino and Manrell, the government's initial response of 7 October 2003, and the 27 February 2004 package of technical amendments to deal with the matter
- Citation source
- In: Bulletin for international fiscal documentation. - Amsterdam. - Vol. 58 (2004),
- http://library.link/vocab/creatorName
-
- Boidman, N
- Kandev, M.N
- Geographic coverage
- North America
- Language note
- English
- http://library.link/vocab/subjectName
-
- tax policy
- case law
- capital gains tax
- individual income tax
- shareholder
- Label
- Controversies in Canada respecting the taxation of non-competition and related payments
- Label
- Controversies in Canada respecting the taxation of non-competition and related payments
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<div class="citation" vocab="http://schema.org/"><i class="fa fa-external-link-square fa-fw"></i> Data from <span resource="http://link.library.ibfd.org/portal/Controversies-in-Canada-respecting-the-taxation/Gw__ZlsBdvY/" typeof="Book http://bibfra.me/vocab/lite/Item"><span property="name http://bibfra.me/vocab/lite/label"><a href="http://link.library.ibfd.org/portal/Controversies-in-Canada-respecting-the-taxation/Gw__ZlsBdvY/">Controversies in Canada respecting the taxation of non-competition and related payments</a></span> - <span property="potentialAction" typeOf="OrganizeAction"><span property="agent" typeof="LibrarySystem http://library.link/vocab/LibrarySystem" resource="http://link.library.ibfd.org/"><span property="name http://bibfra.me/vocab/lite/label"><a property="url" href="http://link.library.ibfd.org/">International Bureau of Fiscal Documentation</a></span></span></span></span></div>
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<div class="citation" vocab="http://schema.org/"><i class="fa fa-external-link-square fa-fw"></i> Data from <span resource="http://link.library.ibfd.org/portal/Controversies-in-Canada-respecting-the-taxation/Gw__ZlsBdvY/" typeof="Book http://bibfra.me/vocab/lite/Item"><span property="name http://bibfra.me/vocab/lite/label"><a href="http://link.library.ibfd.org/portal/Controversies-in-Canada-respecting-the-taxation/Gw__ZlsBdvY/">Controversies in Canada respecting the taxation of non-competition and related payments</a></span> - <span property="potentialAction" typeOf="OrganizeAction"><span property="agent" typeof="LibrarySystem http://library.link/vocab/LibrarySystem" resource="http://link.library.ibfd.org/"><span property="name http://bibfra.me/vocab/lite/label"><a property="url" href="http://link.library.ibfd.org/">International Bureau of Fiscal Documentation</a></span></span></span></span></div>
