Author : Canada. Department of Finance
Publisher :
Page : 80 pages
File Size : 32,22 MB
Release : 1999
Category : Excise tax
ISBN :
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.