The Resource Ten essential elements of Canada's tax system

Ten essential elements of Canada's tax system

Label
Ten essential elements of Canada's tax system
Title
Ten essential elements of Canada's tax system
Creator
Subject
Language
eng
Summary
This article selects 10 elements of the Canadian tax system that a nonresident with some business connection to Canada might find relevant: legal form vs economic substance, interest deductibility, capital gains, losses, paid-up capital, Section 85 rollovers, Paragraph 88(1)(d) step-up, exchangeable shares, transfer pricing, and privilege
Citation source
In: Tax notes international. - Falls Church. - Vol. 51 (2008),
http://library.link/vocab/creatorName
  • Suarez, S
  • Wooles, S
Geographic coverage
North America
Language note
English
http://library.link/vocab/subjectName
  • tax system
  • interest deduction
  • capital gains tax
  • losses
  • exchangeable shares
  • transfer pricing
  • professional privilege
Label
Ten essential elements of Canada's tax system
Instantiates
Publication
Label
Ten essential elements of Canada's tax system
Publication

Library Locations

    • IBFD Library AmsterdamBorrow it
      Rietlandpark 301, Amsterdam, 1019 DW, NL
      52.3736660 4.9336932
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