Academic literature on the topic 'Tax law - Canada'
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Journal articles on the topic "Tax law - Canada":
Halpern-Shavim, Zvi. "Policy Forum: Carrying On About Carrying On Business: A Response to "The GST/HST Obligations of Non-Resident E-Commerce Firms"." Canadian Tax Journal/Revue fiscale canadienne 68, no. 4 (January 2021): 1053–67. http://dx.doi.org/10.32721/ctj.2020.68.4.pf.halpern-shavim.
Tredoux, Liezel G., and Kathleen Van der Linde. "The Taxation of Company Distributions in Respect of Hybrid Instruments in South Africa: Lessons from Australia and Canada." Potchefstroom Electronic Law Journal 24 (January 12, 2021): 1–36. http://dx.doi.org/10.17159/1727-3781/2021/v24i0a6781.
Noga, Tracy J., and Brett R. Wilkinson. "International Consulting Income: An Investigation of the Tax Implications of a U.S. Individual Working in Canada." Issues in Accounting Education 22, no. 4 (November 1, 2007): 775–81. http://dx.doi.org/10.2308/iace.2007.22.4.775.
Gelardi, Alexander M. G. "A Comparison of the New U.S. Expatriation Tax and the Canadian Departure Tax." ATA Journal of Legal Tax Research 7, no. 1 (January 1, 2009): 76–89. http://dx.doi.org/10.2308/jltr.2009.7.1.76.
Bevacqua, John. "Unresolved Controversies in Suing for Negligence of Tax Officials: Canadian and Australasian Insights and a Primer for Policy Makers' Consideration." Canadian Tax Journal/Revue fiscale canadienne 68, no. 2 (July 2020): 439–76. http://dx.doi.org/10.32721/ctj.2020.68.2.bevacqua.
Hilling, Axel. "Book reviews 2016." Nordic Tax Journal 2016, no. 2 (November 1, 2016): 128–32. http://dx.doi.org/10.1515/ntaxj-2016-0009.
Li, Peter. "Calling Power to Account: Law, Reparations, and the Chinese Head Tax Case." Canadian Journal of Political Science 39, no. 4 (December 2006): 961–62. http://dx.doi.org/10.1017/s0008423906299967.
Shatalow, Nicholas. "Policy Forum: The GST/HST Obligations of Non-Resident E-Commerce Firms—Jurisprudence and Policy." Canadian Tax Journal/Revue fiscale canadienne 68, no. 4 (January 2021): 1035–52. http://dx.doi.org/10.32721/ctj.2020.68.4.pf.shatalow.
Podshivalova, Daria Yakovlevna. "Financial-legal means of countering unscrupulous practices of business fragmentation in Canada." Налоги и налогообложение, no. 2 (February 2021): 85–92. http://dx.doi.org/10.7256/2454-065x.2021.2.34822.
Setlakwe, Paul J. "La fiducie, l'usufruit et la substitution : analyse de certaines incidences fiscales." Les Cahiers de droit 26, no. 3 (April 12, 2005): 739–62. http://dx.doi.org/10.7202/042686ar.
Dissertations / Theses on the topic "Tax law - Canada":
Reuter, Michael F. M. "Some implications of the Canadian tax law on foreign investments in Canada : a German perspective." Thesis, University of British Columbia, 1987. http://hdl.handle.net/2429/26144.
Law, Peter A. Allard School of
Graduate
Georgescu, Ana-Luiza. "Certain tax aspects of corporate divisive reorganizations in Canada and the UK." Thesis, McGill University, 2004. http://digitool.Library.McGill.CA:80/R/?func=dbin-jump-full&object_id=81470.
The thesis analyzes the tax implications of these two approaches, with particular focus on the latter, attempting a comparative view over the UK and Canadian relevant provisions. The two substantive chapters present the UK and, respectively, Canadian rules governing the treatment of disposal of corporate assets and shares, the available reliefs from capital gains taxation, as well as the special requirements for achieving tax-free demergers. Conclusions are aimed at suggesting a more simplified approach for Canadian divisive reorganizations, with a greater degree of codification.
Grewal, Rajbir Singh. "Towards integrity in tax law : the problem of form and substance in Canadian tax jurisprudence." Thesis, University of British Columbia, 2008. http://hdl.handle.net/2429/4076.
Oliphant, Joel J. "Analysis of the positive tax law affecting First Nations in the context of Canadian tax policy." Thesis, National Library of Canada = Bibliothèque nationale du Canada, 2000. http://www.collectionscanada.ca/obj/s4/f2/dsk2/ftp03/MQ53118.pdf.
Villagra, Cayamana Renée Antonieta, and Cayamana Jorge Antonio Villagra. "Cláusula de la nación más favorecida en los CDI: herramienta para la potencial disminución de las retenciones del impuesto a la renta aplicables a Chile y Canadá." Pontificia Universidad Católica del Perú, 2013. http://repositorio.pucp.edu.pe/index/handle/123456789/114885.
Los convenios para evitar la doble imposición (CDI) que suscribe un Estado tienen efecto en el futuro. Sin embargo, también pueden modificar los términos de los convenios ya vigentes, en la medida que estos últimos contengan cláusulas de la nación más favorecida. En tal sentido, los contribuyentes y en particular el sector empresarial, así como la Administración Tributaria,tienen que estar alertas respecto a las potenciales modificaciones de los términos de los CDI vigentes en el Perú. En particular, se debe tener en cuenta la tasa de retención de regalías contenida en el CDI con Chile y las tasas de dividendos, intereses y regalías contenidas en el CDI con Canadá, debido a que, para tales tipos de rentas, ambos convenios incluyen cláusulas de la nación más favorecida. El Ministerio de Economía, como ente encargado de la negociación de CDI bilaterales —en virtud del decreto ley 25883— tiene la responsabilidad de negociar futuros CDI. Ello debe realizarse con el conocimiento pleno de que los términos por pactarse no solo repercutirán para el futuro, sino que pueden significar disminución de tasas de retención del impuesto a la renta respecto a CDI preexistentes ya vigentes, en función de las cláusulas de la nación más favorecida.
Michie, Jane Heddle. "Tax avoidance : the Canadian experience." Thesis, 1992. http://hdl.handle.net/2429/3397.
CHIU, CHING-CHIA, and 邱敬珈. "The Construction of Carbon Tax Law in Taiwan and Vietnam: in comparison with the Carbon Tax Law in British Columbia, Canada." Thesis, 2019. http://ndltd.ncl.edu.tw/handle/f6z593.
國立中正大學
法律系研究所
107
Climate change has been an issue that all countries concern and commit to jointly solve in recent years. Both the Kyoto Protocol and the Paris Agreement are designed to reduce carbon dioxide emissions and control global temperature rise. Nowadays, it is important to know how each country puts forward their goal of reducing their carbon dioxide emissions and formulate specific domestic legislation to mitigate climate change. As Canada, Taiwan and Vietnam are countries that greatly affected by climate change, and their emission of carbon dioxide also increasing year by year, this research project focus to understand and analyze how they respond to climate change and to international requirements with domestic policies and legal system. In addition, this research project explores the feasibility of implementing the carbon tax law in Taiwan and Vietnam by comparing the carbon tax law in British Columbia, Canada.
Leger, Olivier A. ""Mistake of law": The taxpayer's ultimate answer to S. 152(4)(a)(i) of the Income Tax Act. If the shoe fits, wear it ... properly!" 2007. http://link.library.utoronto.ca/eir/EIRdetail.cfm?Resources__ID=452870&T=F.
Lee, Emily Hsiang-hui. ""Can't be nailed twice": avoiding double taxation by Canada and Taiwan." Thesis, 1998. http://hdl.handle.net/2429/8973.
Jackson, Colin. "Settlement, Compromise, and Forgiveness in Canadian Income Tax Law." Thesis, 2013. http://hdl.handle.net/10222/36298.
Books on the topic "Tax law - Canada":
Hogg, Peter W. Principles of Canadian income tax law. 2nd ed. Scarborough, Ont: Carswell, 1997.
Hogg, Peter W. Principles of Canadian income tax law. 5th ed. Toronto, Ont: Thomson Carswell, 2005.
Campbell, Colin. Income tax administration in Canada. Scarborough, Ont: Carswell, 1995.
Finance, Canada Dept of. Government of Canada tax expenditures, 1997. Ottawa: Dept. of Finance, 1997.
Canada. Parliament. Senate. Standing Committee on Banking, Trade and Commerce. Tax reform in Canada: Twentieth report (interim) = Réforme fiscale au Canada. [Ottawa]: The Committee, 1987.
Leonard, W. G. Canadian income tax for businessmen and accountants. Don Mills, Ont: CCH Canadian Ltd., 1986.
Canada. Parliament. Senate. Standing Committee on Banking, Trade and Commerce. Tax reform in Canada: Twentieth report (interim). [Ottawa]: Senate of Canada, 1987.
Canada. Dept. of Finance. Legislative proposals relating to income tax. Ottawa: Dept. of Finance Canada, 2005.
Canada. Goods and services tax, annotated, with the Excise Tax Act. Edited by Sherman David M. 1957-. [Don Mills, Ont.]: De Boo, 1991.
Canada. Canadian Income Tax Act, S.C. 1970-71-72, c. 63, as amended, with Income Tax Regulations. 6th ed. Don Mills, Ont: CCH Canadian, 1990.
Book chapters on the topic "Tax law - Canada":
Yamamoto, Takashi. "Professional Practices in Fixed Assets Valuation and Assessor Education in North America: Suggestions for Japan." In New Frontiers in Regional Science: Asian Perspectives, 123–37. Singapore: Springer Singapore, 2021. http://dx.doi.org/10.1007/978-981-15-8848-8_9.
Campbell, Colin, and Robert Raizenne. "Countering Tax Avoidance in Canada before the General Anti-Avoidance Rule." In Studies in the History of Tax Law. Hart Publishing, 2021. http://dx.doi.org/10.5040/9781509939909.ch-013.
Raizenne, Robert, and Colin Campbell. "The Origins and Architecture of the 1942 Canada–United States Income Tax Treaty." In Studies in the History of Tax Law. Hart Publishing, 2019. http://dx.doi.org/10.5040/9781509924967.ch-015.
"Abuse of tax law as a language of morality in modern times: a comparative analysis of France, Canada and Ireland." In Comparative Law - Engaging Translation, 203–19. Routledge, 2014. http://dx.doi.org/10.4324/9780203380895-20.
"Chapter 16. Tax Discrimination and the Cross-Border Provision of Services." In British and Canadian Perspectives on International Law, 317–46. Brill | Nijhoff, 2006. http://dx.doi.org/10.1163/ej.9789004153813.i-407.92.
"La pose exacta." In Music for Unknown Journeys by Cristian Aliaga, edited by Benjamin Bollig, 48–49. Liverpool University Press, 2021. http://dx.doi.org/10.3828/liverpool/9781800348097.003.0018.
Tammemagi, Hans. "Integrated Waste Management: More than Just Landfills." In The Waste Crisis. Oxford University Press, 2000. http://dx.doi.org/10.1093/oso/9780195128987.003.0007.
Vargas Celemín, Libardo. "William Ospina Buitrago. La literatura como vocación, oficio y destino." In Tolimenses que dejan huella. Volumen 6, 183–225. Ediciones Unibagué, 2020. http://dx.doi.org/10.35707/tol/606.
"4. The Impact of the Canadian Charter of Rights and Freedoms on Income Tax Law and Policy." In Charting the Consequences, 109–68. University of Toronto Press, 1997. http://dx.doi.org/10.3138/9781487583422-007.
Phienwej, Noppadol, and Prinya Nutalaya. "Subsidence and Flooding in Bangkok." In The Physical Geography of Southeast Asia. Oxford University Press, 2005. http://dx.doi.org/10.1093/oso/9780199248025.003.0033.
Conference papers on the topic "Tax law - Canada":
Lakatos, Istva´n, and Julianna Lakatos-Szabo´. "Potential of Conventional and Unconventional Hydrocarbons: Comparison of Resources, Reserves, Recovery Factors, and Technologies." In ASME 2009 28th International Conference on Ocean, Offshore and Arctic Engineering. ASMEDC, 2009. http://dx.doi.org/10.1115/omae2009-80157.
Jia, L., E. J. Anthony, and Richard Turnbell. "Treatment of Sydney Tar Pond Sludge in CFBC." In 18th International Conference on Fluidized Bed Combustion. ASMEDC, 2005. http://dx.doi.org/10.1115/fbc2005-78123.
Roberts, J. A. "Industrial Trent Development and Application." In ASME 1996 Turbo Asia Conference. American Society of Mechanical Engineers, 1996. http://dx.doi.org/10.1115/96-ta-042.
Landric, C., C. Alande, and M. Ndiaye. "Apport de la greffe gingivale épithélio conjonctive dans la reconstruction palpébrale." In 66ème Congrès de la SFCO. Les Ulis, France: EDP Sciences, 2020. http://dx.doi.org/10.1051/sfco/20206602014.
Tello Collado, Santiago. "Abd al Malik: le fluide vital du rap." In XXV Coloquio AFUE. Palabras e imaginarios del agua. Valencia: Universitat Politècnica València, 2016. http://dx.doi.org/10.4995/xxvcoloquioafue.2016.3022.
Barbosa, Fábio C. "Shortline Freight Rail System Review: North American Experiences and Brazilian Perspectives." In 2020 Joint Rail Conference. American Society of Mechanical Engineers, 2020. http://dx.doi.org/10.1115/jrc2020-8034.
Reports on the topic "Tax law - Canada":
Molina Peralta, Iraide, Sandra Perdomo Paredes, and Arturo Enrique Díaz Pabón. Perfil ocupacional de los egresados del programa académico de administración de empresas de la universidad nacional abierta y a distancia -UNAD. Universidad Nacional Abierta y a Distancia, October 2020. http://dx.doi.org/10.22490/ecacen.4263.
Lacroix, Florent. Mesure de la section efficace de production de paires de quarks top dans le canal lepton+tau+jets+MET dans l'experience D0 et interpretation en termes de boson de Higgs charge. Office of Scientific and Technical Information (OSTI), December 2008. http://dx.doi.org/10.2172/1415808.