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

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
Creator
Subject
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
Instantiates
Publication
Label
Controversies in Canada respecting the taxation of non-competition and related payments
Publication

Library Locations

    • IBFD Library AmsterdamBorrow it
      Rietlandpark 301, Amsterdam, 1019 DW, NL
      52.37366609999999 4.9336932
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