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Статті в журналах з теми "Tax law - Canada"
1
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.
Повний текст джерелаАнотація:
Non-resident suppliers of digital products and services are not required to collect and remit goods and services tax (GST)/harmonized sales tax (HST) if they are not "carrying on business" in Canada. The term "carrying on business" in Canada is not defined in the legislation. Leaving aside policy arguments in favour of, or against, requiring such non-resident suppliers without a physical presence in Canada to register, the author of this article considers whether the current legal framework should be reinterpreted to require such suppliers to become registered for GST/HST on the basis of a purely digital presence. He addresses these issues by considering the textual, contextual, and purposive meaning of the term "carrying on business" (and its permutations) in the Excise Tax Act (Canada) (ETA). He concludes that while developments in other areas of law, such as conflict-of-laws jurisprudence, may expand the common-law meaning of "carrying on business" in a jurisdiction to include having a purely digital presence, the interpretive framework particular for tax statutes in Canada, and the specific use of the term in the ETA itself, lead to the conclusion that a specific change in law would be the more appropriate way to impose registration and collection obligations on such non-resident suppliers.
2
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.
Повний текст джерелаАнотація:
Tax legislation traditionally distinguishes between returns on investment paid on equity and debt instruments. In the main, returns on debt instruments (interest payments) are deductible for the paying company, while distributions on equity instruments (dividends) are not. This difference in taxation can be exploited using hybrid instruments and often leads to a debt bias in investment patterns. South Africa, Australia and Canada have specific rules designed to prevent the circumvention of tax liability when company distributions are made in respect of hybrid instruments. In principle, Australia and Canada apply a more robust approach to prevent tax avoidance and also tend to include a wider range of transactions, as well as an unlimited time period in their regulation of the taxation of distributions on hybrid instruments. In addition to the anti-avoidance function, a strong incentive is created for taxpayers in Australia and Canada to invest in equity instruments as opposed to debt. This article suggests that South Africa should align certain principles in its specific rules regulating hybrid instruments with those in Australia and Canada to ensure optimal functionality of the South African tax legislation. The strengthening of domestic tax law will protect the South African tax base against base erosion and profit shifting through the use of hybrid instruments.
3
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.
Повний текст джерелаАнотація:
This case explores the tax consequences that arise when a U.S. individual performs services in a foreign jurisdiction. The dynamic situation allows you to explore the different tax implications for both employees and independent contractors. You must identify not only applicable U.S. law but must also research and apply the U.S.-Canada tax treaty in determining the tax consequences.
4
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.
Повний текст джерелаАнотація:
ABSTRACT: The Heroes Earnings Assistance and Relief Tax Act of 2008 amended the anti-avoidance provisions of the Internal Revenue Code for an expatriating taxpayer. The new law requires expatriating taxpayers to report a deemed taxable sale and repurchase of assets at the time that they expatriate. This is a change from the prior law where an expatriating taxpayer could be taxed by the U.S. for ten years after expatriation. The new U.S. rules are similar to rules that have been used by Canada to tax expatriating Canadian residents. This paper sets out the new U.S. rules and compares them to the Canadian departure tax. As can be seen, there are a number of similarities between the two countries' laws. However, there are also some major differences. The U.S. rules are more limited in application than the Canadian rules. As well as income tax, the U.S. legislators are concerned with estate and gift taxes, whereas the Canadian legislators are not.
5
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.
Повний текст джерелаАнотація:
There have been numerous recent Canadian cases in which taxpayers have alleged negligence by Canada Revenue Agency officials. This body of rapidly evolving Canadian case law constitutes, at present, the most extensive jurisprudence in the common-law world considering the tortious liability of tax officials. It also exposes fundamental unresolved controversies that inhibit legal clarity and certainty on the limits of the right of taxpayers to sue for the negligence of tax officials. Through comparison with cases in Australia and New Zealand, this article confirms that these unresolved controversies are not unique to Canada. The author proposes a range of options for addressing these issues. Intended as a primer for policy makers' attention and debate, these proposals are drawn from judicial and legislative approaches adopted in Canada, Australia, and New Zealand, and in other broadly comparable common-law jurisdictions.
6
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.
Повний текст джерелаАнотація:
Abstract This section contains reviews of two Swedish books on international taxation. First, the book Skatteavtal och generalklausuler, Ett komparativt perspektiv (Tax Agreements and General Anti-Avoidance Regulations, A Comparative Perspective) is recommended for those who study and work with international tax law. The book analyses how tax treaties’ function to limit contracting states’ taxing powers relates to national GAARs. A comparative analysis is made between Sweden and Canada. In the second review, the doctoral dissertation EU-domstolens restirktionsprövning i mal om de grundläggande frihterna och direkta skatter (The EU Court of Justice’s examination of the restriction requirement in its direct tax case law) is reviewed. The dissertation systemizes relevant CJEU’s case law and analyzes the Courts reasoning in deciding whether or not certain tax regulation is in conflict with EU fundamental freedoms.
7
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.
Повний текст джерелаАнотація:
Calling Power to Account: Law, Reparations, and the Chinese Head Tax Case, David Dyzenhaus and May Moran, eds., Toronto: University of Toronto Press, 2005, pp. 471.This is a collection of fifteen essays that addresses different aspects of the Chinese head tax case. Edited by two law professors and written mostly by lawyers and law professors, the collection has a strong legal flavour. The book begins with the legal case of Mack vs. Attorney General of Canada. However, the book does not provide a succinct summary of the case. In brief, the case involves three Chinese Canadians, Shack Jang Mack, Quen Ying Lee and Yew Lee, filing a statement of claim through their attorney in December, 2000, in a class action on behalf of head tax payers in the Ontario Superior Court. In all, the case went through three courts, and the original ruling dismissing the claim of head tax payers was upheld by the Court of Appeal and the Supreme Court.
8
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.
Повний текст джерелаАнотація:
E-commerce presents a broad range of challenges for policy makers. In the tax context, it has the potential to obscure the relationship between a firm and the appropriate taxing jurisdiction. This article explores the goods and services tax (GST)/harmonized sales tax (HST) obligations of non-resident e-commerce firms with no physical presence in Canada—specifically, whether those firms may be required to register for, collect, and remit GST/HST in respect of their activities in the Canadian market. Recent developments in the common law (albeit in a non-tax context) indicate that non-resident e-commerce firms with no physical presence in Canada may be found to be carrying on business in Canada. Since carrying on business in Canada is a key element in determining a person's GST/HST obligations, it is likely that non-resident e-commerce firms that are found to meet the requirement will be subject to such obligations in respect of taxable supplies made digitally in the Canadian market. That said, there is at present a great deal of uncertainty about the specific factors to be used in determining whether the activities of a non-resident e-commerce firm are sufficient to meet the carrying-on-business threshold. The author of this article recommends that Parliament should address this uncertainty by amending the Excise Tax Act to deem non-resident e-commerce firms to be carrying on business in Canada if they exceed specific de minimis sales thresholds.
9
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.
Повний текст джерелаАнотація:
Countering the practice of conducting business through several companies for obtaining tax benefits, or in other words, the practice of businesses is fragmentation is a relevant problem not only in the Russian Federation, but also foreign countries. Namely in Canada, small business are qualified for reduction in corporate tax – small business deduction (SBD). At the same time, it substantiated the need for the development of special financial-legal means for preventing taxpayers from misusing it. This article examines the Canadian experience of countering business fragmentation, and discusses various legal means implemented by the Canadian legislator. Special attention is given to the analysis of law enforcement practice of these legal means, including introduction of the “deemed association rule” (Paragraph 2.1, Section 256 of the Law “On Income Tax”). Foreign experience pertinent to legal regulation of countering the practice of business fragmentation has not previously become the subject of detailed analysis, which defines the scientific novelty of this article. The conclusion is made that Canada has a separate legal regulation in form of the general and special rules aimed at prevention of unscrupulous practices of business fragmentation. The Canadian tax authorities may apply certain special norms prior to resorting to broader discretion. Application of the “deemed association rule” based on determination of the purpose of separate existence of corporations, draws particular attention. The Canadian law enforcement practice developed the approach, according to which the implementation of this rule should be founded on the objective component and documentary evidence.
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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.
Повний текст джерелаАнотація:
This article deals with income tax and succession duty implications resulting from the use of Quebec civil law trusts, usufructs and substitutions. In the first part, the author examines income tax consequences under the Income Tax Act (Canada) and the Taxation Act (Quebec). In the second part, the author examines the specific and unique rules provided in the Succession Duty Act (Quebec) with respect to each institution and various estate planning techniques which have been used
Дисертації з теми "Tax law - Canada"
1
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.
Повний текст джерелаАнотація:
Canada is one of the countries depending on foreign investment to a fairly high extent. After some time of concern about foreign investment¹ the Foreign Investment Review Act (FIRA) was implemented.² With the federal election in 1984 the Canadian government took the stand in favour of foreign investment again and changed FIRA to a more positive "Investment Canada". Anyway, the control of foreign investment should be seen only as part of a larger economic policy, which determines the economic criteria for investment decisions.
One of these criteria is the Canadian tax law. And as one example, prior to 1980, all private corporations were entitled to the refundable tax in respect of their investment income. A first limitation was introduced in October of 1973, whereby corporations other than Canadian-controlled-private corporations were denied any refundable tax in respect of income from real property for taxation years commenced after 1979. Finally, as a result of the November 12, 1981 budget, for taxation years commenced after that date, investment income no longer "earns" refundable tax unless the corporation was a Canadian-controlled-private corporation throughout the relevant taxation year. The Canadian taxation of residents and non-residents in Canada, including the taxation of Canadian and non-Canadian-controlled companies and branches of foreign companies, is unequal and discriminating. This thesis will give some ideas about the Canadian taxation of foreign investment in Canada, referring sometimes to the Canadian-German Double Tax Convention as well as the O.E.C.D. Model Double Tax Convention. Since tax planning is a part of general economic investment decisions, the taxation of foreign investments will be evaluated in relation to other investment criteria for investments in Canada. As it will become obvious, there are reasons in favour of the Canadian tax policy on one hand and reasons against it on the other hand. As a conclusion, I am of the opinion that it is worthwhile to consider changes in the taxation of foreign investment.Law, Peter A. Allard School of
Graduate
2
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.
Повний текст джерелаАнотація:
A divisive reorganization involves a series of transactions having as effect and purpose the division of the trading activities carried on by a single company or group of companies between two or more companies or groups of companies. This can be achieved by a sale of assets or by a transfer of shares belonging to the corporation to be divided, which would generally give rise to taxable capital gains.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.
3
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.
Повний текст джерелаАнотація:
This study examines the problem of form and substance in Canadian tax jurisprudence, which
has been characterized by a troubling equivocation between formalistic and substantive
approaches in cases involving tax avoidance transactions with the current period of jurisprudence
dominated by formalism. The vacillation of Canadian jurisprudence contrasts with the
consistently substantive tax jurisprudence of the United States. The latter situation discloses an
unresolved doctrinal tension in Canadian tax jurisprudence between two viable doctrinal
alternatives. This study seeks to resolve the problem of form and substance by finding the right
answer to the problem by examining the tax policy, political, and legal philosophical
implications of formalistic jurisprudence along with the manner in which the legal system as a
whole (i.e. jurisprudence outside of tax law) rationally employs both form and substance for
distinct purposes to solve distinct kinds of legal problems. Using the principles that are implied
in the practices of the legal system as a whole, a right answer to the form and substance problem
— one that is horizontally consistent or integral with the whole — suggest itself, namely that
substantive, judge-made standards are the right solution to the problem of form and substance in
Canadian tax jurisprudence and that formalism in tax jurisprudence is a legal aberration in the
Canadian legal system.
4
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.
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5
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.
Повний текст джерелаАнотація:
Tax treaties to avoid the double taxation signed by a country have consequences for the future, but they can also modify the terms of treaties that are already in force, in case these contain most-favoured-nation clauses. In this line, taxpayers and companies, particularly, as well as the Tax Administration must be alert, regarding topotential modifications of the terms of the Peruvian tax treaties already in force; mainly about the withholding tax rate applied to royalties in the Convention subscribed with Chile and the withholding tax rates applied to dividends, interests and royalties in the Convention subscribed with Canada, taking into account that both of the mentioned tax treaties contain most-favoured-nation clauses for those kind of income. The Ministry of Economy, as the entity in charge of negotiations of the bilateral conventions, according to Law Decree 25883, has the responsibility of negotiating future treaties with full knowledge that the terms to be included could also cause the effect to decrease the withholding tax rates of the income tax in respect to conventions already in effect, as a consequence of the most-favoured-nation clause they contain.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.
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Michie, Jane Heddle. "Tax avoidance : the Canadian experience." Thesis, 1992. http://hdl.handle.net/2429/3397.
Повний текст джерелаАнотація:
Section 245 was proposed as part of the tax reform package
initiated by the government on 18 June, 1987. It introduced an
extended general anti-avoidance rule into Canadian tax law. The
rule has been in effect since September 13, 1988, but has yet to
be judicially considered.
This paper adopts a methodology which incorporates a political
perspective. In particular, the rule is analyzed within the
general environment - the socio-political, economic and
historical backgrounds - in existence at that time. It was felt
that such an approach was necessary to explain certain issues.
For example, why the Canadian government decided to introduce
section 245 and why certain modifications were made to the
proposal in its passage through the legislative process.
Overall, this paper hopes to extend our understanding of the
rule by exposing the factors which created a favourable
political environment for the enactment of the provision.
7
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.
Повний текст джерелаАнотація:
碩士國立中正大學
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.
8
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.
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Lee, Emily Hsiang-hui. ""Can't be nailed twice": avoiding double taxation by Canada and Taiwan." Thesis, 1998. http://hdl.handle.net/2429/8973.
Повний текст джерелаАнотація:
Canada and Taiwan have not entered into a tax treaty. Consequently, because each
jurisdiction uses different connecting factors, that is 'residence' in Canada and 'income
source' in Taiwan, double taxation may occur for individuals subject to tax in both
jurisdictions. With the increasing number of Taiwanese immigrants to and investors in
Canada, double taxation is becoming a significant problem. A treaty is probably the most
efficient mechanism to resolve the double taxation problem. However, the political issue
is how can a nation (Canada) enter into a treaty with a jurisdiction (Taiwan) that it does
not recognize as a nation state? Despite facing the same problem, on May 29, 1996
Australia signed a tax agreement with Taiwan concerning the avoidance of double taxation
and the prevention of tax evasion. The Australia-Taiwan Tax Agreement is unique
because it was signed by two private sector organizations rather than by the respective
governments. Using the same mechanism, New Zealand and Vietnam have signed tax
agreements with Taiwan as well. This thesis analyses the likelihood of Canada entering
into a tax treaty with Taiwan. In so doing, it considers how double taxation arises,
reviews the foreign reporting rules and argues that a tax treaty between Canada and
Taiwan is desirable.
The conclusion is that, theoretically and pragmatically, a tax treaty (or agreement)
between Canada and Taiwan is possible and needed in order to relieve punitive double
taxation and to facilitate bilateral economic and trading relations between the two
jurisdictions.
10
Jackson, Colin. "Settlement, Compromise, and Forgiveness in Canadian Income Tax Law." Thesis, 2013. http://hdl.handle.net/10222/36298.
Повний текст джерелаАнотація:
This thesis looks at legal mechanisms allowing the non-collection of tax debts in the tax systems of Canada and the United States. The goal is to shed light on the choices made in Canada’s tax collection system by juxtaposing it with the American system. The comparison reveals differences in the ways in which the two jurisdictions allow taxpayers to participate in the tax system and differences in how the two jurisdictions choose to make decisions about the forgiveness of tax debts. Although Canada has generally rejected the idea of compromise within the tax system, there is a tax policy case to be made in favour of the compromise of tax debts in certain situations.
Книги з теми "Tax law - Canada"
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E, Magee Joanne, ed. Principles of Canadian income tax law. 2nd ed. Scarborough, Ont: Carswell, 1997.
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2
Hogg, Peter W. Principles of Canadian income tax law. 5th ed. Toronto, Ont: Thomson Carswell, 2005.
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3
Campbell, Colin. Income tax administration in Canada. Scarborough, Ont: Carswell, 1995.
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4
Finance, Canada Dept of. Government of Canada tax expenditures, 1997. Ottawa: Dept. of Finance, 1997.
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5
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.
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6
1911-, Leonard W. G., and CCH Canadian Limited, eds. Canadian income tax for businessmen and accountants. Don Mills, Ont: CCH Canadian Ltd., 1986.
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7
Canada. Parliament. Senate. Standing Committee on Banking, Trade and Commerce. Tax reform in Canada: Twentieth report (interim). [Ottawa]: Senate of Canada, 1987.
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8
Canada. Dept. of Finance. Legislative proposals relating to income tax. Ottawa: Dept. of Finance Canada, 2005.
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9
Canada. Goods and services tax, annotated, with the Excise Tax Act. Edited by Sherman David M. 1957-. [Don Mills, Ont.]: De Boo, 1991.
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10
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.
Знайти повний текст джерелаЧастини книг з теми "Tax law - Canada"
1
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.
Повний текст джерелаАнотація:
AbstractThis paper examined and compared the situation of and problems with professional practices in fixed assets valuation and assessor education between North America (the United States and Canada) and Japan. Because professional practice in tax assessment takes place within individual municipalities in North America, the opportunities for external experts to participate in the practice are limited. Moreover, external institutions and universities that provide professional education educated the assessors who were in charge of these professional practices. As a result, the costs of professional practices in tax assessment and assessor education and training have been kept low. In Japan, there has been no foundation through which to foster experts within individual municipalities, so much professional practice is outsourced; consequently, this practice has become ineffective and unstable. Thus, Japan can refer to the North American system of providing complete professional tax assessment services within each municipality, as well as the fostering of experts through external organizations.
2
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.
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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.
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"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.
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"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.
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"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.
Повний текст джерелаАнотація:
Carteles que llevan a pueblos tan cercanos al costado de la ruta como para existir en la memoria, pero tan lejanos que nadie llegará a pisarlos. Esos nombres esconden imágenes desconocidas, salvadas su realidad y la modestia por unos pocos kilómetros. Unas luces titilan donde la vista no alcanza del todo: ahí están los pueblos cuyos motivos no llevan a los viajeros a desviarse. No sabe nadie el trazado de las calles, la pose exacta de los parroquianos en los boliches, la dirección del viento que mueve los árboles en este mediodía, la canción que canta esa mujer que hace pan hasta morir; el rostro del chico que saldrá del pueblo para recorrer el mundo....
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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.
Повний текст джерелаАнотація:
Just as a general fights a battle with tanks, infantry, artillery, and air support, the campaign against waste also requires an arsenal of many weapons. Instead of relying solely on landfills, as has been done since time immemorial, the industry is developing an integrated waste management strategy. The objective is to minimize impact on the environment by employing all possible waste management technologies—especially reduction/reuse/recycling and incineration—in addition to landfills. An integrated waste management strategy is required by law in many jurisdictions and is now being used in most North American communities. Most U.S. states, for example, have made recycling mandatory and have established goals for reducing waste per capita by 25% to 50% over a period of four to ten years. In Canada, a comprehensive waste reduction plan established in the province of Ontario in 1991 has the goal of reducing the amount of waste going to disposal by at least 50% per capita by the year 2000, compared to the base year of 1987. The goal is to be achieved through implementing the “three Rs”: reduction (10%), reuse (15%), and recycling (25%). Some jurisdictions have set even higher goals; for example, Seattle is aiming to reduce waste going to landfill by 60% by the year 2000. An integrated waste management plan follows the life cycle of consumer products from cradle to grave, seeking to maximize the useful life of the resources that are involved. A complete suite of elements that might be used in an integrated waste management system is illustrated in Figure 4.1, although any municipality may utilize only some of these. 1. Source reduction: The objective is to reduce the amount of waste that is created in the first place. This can be accomplished in a number of ways: purchasing products with minimal packaging; developing products that are more durable and easily repaired; substituting reusable products for disposable single-use products; or implementing tax and other economic measures to encourage producers to generate less waste and use fewer resources. For source reduction to have a significant impact, society needs to turn away from the current consumer preference for once-through, disposable, and limited-life products.
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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.
Повний текст джерелаАнотація:
Crónica periodística de William Ospina Buitrago, escritor y poeta colombiano que nació que el 2 de marzo de 1954 en Padua, un corregimiento del municipio de Herveo (Tolima). En 1992 obtiene el Premio Nacional del Instituto Colombiano de Cultura con el libro El país del viento. Gana el premio “Ezequiel Martínez Estrada” Casa de las Américas (2003), en la categoría de Ensayo, con el texto Los nuevos centros de la esfera. En el año 2006, la Revista Letras y Libros, por votación de sus lectores, declara a Ursúa como el mejor libro del año y en 2009 se le confiere el Premio Rómulo Gallegos por su novela El país de la canela. Varios son los artículos, capítulos de libros, columnas de opinión, en los que el poeta Ospina reflexiona sobre la situación social y política nacional, sin embargo, tal vez su libro más leído y discutido en la academia es: ¿Dónde está la franja amarilla? (1997).
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"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.
Повний текст джерела
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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.
Повний текст джерелаАнотація:
Bangkok, the capital of Thailand, is situated on flat, low land in the southern part of the Central Plain, one of the main physical units of the country. Through the heart of the city, the Chao Phraya flows from the north and discharges into the Gulf of Thailand, 25 km south of the city centre. The city was founded in 1782, and in its early years numerous klongs (canals) were dug for transportation and defence uses. These canals became corridors of early development, and banks were lined with houses, shop-houses, and temples, etc. With the beauty of its waterway landscape, Bangkok was once dubbed the Venice of the East. Unfortunately, such a resemblance no longer exists as most of the canals have been backfilled to make room for road construction in recent urbanization. The Bangkok metropolis, which at present has a population in excess of 10 million, has expanded rapidly on both banks of the river since 1950. It has encroached into surrounding provinces, covering an area of approximately 60 × 70 km. Owing to its flat topography and close proximity to the sea, flooding threatens the city annually. Modern urbanization has resulted in the drastic destruction or blockage of natural drainage paths, increasing the flood risk to the city. Severe land subsidence from excessive groundwater extraction since the 1960s has intensified the flood risk, as well as creating numerous foundation problems. At present the land surface in some areas is already below mean sea level. The city now has to rely on a flood protection system to prevent inundation. However, its effectiveness is only temporary because land subsidence has not yet ceased. The Central Plain is formed by the Chao Phraya River, the largest in the country. The river basin stretches from the Northern Highland to the Central Plain and covers about one-third of the country (514 000 km2). The Central Plain can be divided into the Upper and Lower Central Plains. The former extends from Tak to Nakhon Sawan Provinces. Four main rivers, namely, the Ping, the Wang, the Yom, and the Nan, which originate in the Northern Highland, traverse the plain and join together at Nakhon Sawan, 240 km north of Bangkok, to form the Chao Phraya River.
Тези доповідей конференцій з теми "Tax law - Canada"
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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.
Повний текст джерелаАнотація:
The paper deals with the availability of natural hydrocarbons until 2100. Starting point of the evaluation is that the global demand will not be met by production of conventional oil and gas. Basis of the discussion is the comparison of available resources and reserves, recovery factors and technologies. The analysis comprised oil shale, tar sand, gas shale, tight sand gas, coalbed methane and gas hydrates. Taking the data of competent organizations into account, obviously the global resources of unconventional oil and gas significantly exceed the availability of conventional natural hydrocarbons in spite of the fact that their recovery efficiency is extremely low. Although the production cost (operation expenditure) of unconventional hydrocarbons is usually much higher than those of the conventional ones, industrial scale production of tar sand oil, tight sand gas and coalbed methane has started over two decades ago and their contribution to total oil and gas production is already substantial in several countries (US, Canada). The authors stated, however, that wider application of sophisticated technology to recover unconventional hydrocarbons needs more extensive and intensive R&D activity and further, new paradigms are necessary in education, research, production, field management, and governmental regulation.
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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.
Повний текст джерелаАнотація:
Test burns of mixtures of Sydney tar pond sludge and coal were carried out using CETC’s mini-circulating fluidized bed combustor (mini-CFBC). The goal was to determine if CFBC technology could be used to treat the tar pond sludge. During the tests, CO2, O2, CO, SO2, and NOx in the flue gas were monitored continuously. Stack gas sampling was carried out for HCl, metals, particulate matter, VOCs, total hydrocarbons, semi-volatile organic compounds, dioxins and furans and PCBs. Results showed that HCl, Hg, particulate matter, PCDD/Fs and metal concentrations were all below both the current limits and the gas release limits to be implemented in 2008 in Canada. Sulphur capture efficiency was about 89–90%. The percentage of fuel nitrogen converted to NOx was of the order of 4.7 to 6.1, which is significantly lower than that of conventional pulverized coal-fired boilers and well within normal range of FBC boilers. PCB and PAH emissions levels were comparable or lower than levels reported in the literature for industrial-scale FBCs. VOC concentrations were low except for benzene, for which the concentration was higher than that reported for utility-scale FBC and pulverized coal-fired boilers. In addition, CO concentration was high at 1200 to 2200 ppm. However, these CO concentrations are typical of CETC’s mini-CFBC firing coal. The trials showed that, for 10% by weight tar pond sludge mixed with 90% by weight coal, the combustion was both stable and efficient. The tests demonstrated that CFBC technology could be an environmentally sound option for eliminating wastes from the Sydney tar pond.
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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.
Повний текст джерелаАнотація:
The industrial Trent is the largest aeroderivative gas turbine available, at 50+ MW, and the most efficient gas turbine available to industrial and marine operators, at 42%. Its Dry Low Emissions combustion system embodies the features of the similar combustor on the industrial RB211, which is enjoying very successful service experience. Its design features and derivation from the aero engine are reviewed, together with an assessment of the maintenance aspects of the engine. The current status of the engine validation programme is discussed, covering both component rig testing and progress on the full engine testing being carried out in Montreal, Canada. The applications of the industrial Trent are considered by reviewing the major markets and examining its suitability, both technically and economically, for several existing and emerging sectors. Launched as a power generation machine, the industrial Trent is shown to be well suited to those sectors which have resulted from the growing deregulation of this industry worldwide. In addition it is shown to be attractive for certain applications in the oil and gas industry and, in the marine market, for some large high speed vessel concepts.
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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.
Повний текст джерелаАнотація:
La reconstruction palpébrale fonctionnelle et esthétique implique une réhabilitation de tous les plans palpébraux. Elle se base sur la distinction de deux entités fonctionnelles: la lamelle postérieure qui comporte le tarse, la conjonctive et les rétracteurs qui assurent l’abaissement de la paupière dans le regard vers le bas; la lamelle antérieure cutanéo- musculaire qui assure l’occlusion palpébrale. Toute technique doit impérativement restaurer les deux lamelles fonctionnelles. La réhabilitation du plan postérieur tarsoconjonctival peut utiliser différents greffons autologues: identiques (greffes et lambeaux tarsoconjonctival), soit analogues (greffes cartilagineuses, chondro muqueuses ou fibro muqueuses). Le recouvrement cutané dépend lui de la situation de la perte de substance et de la paupière concernée. L’utilisation de la fibromuqueuse palatine en chirurgie palpébrale fut décrite pour la première fois par Siegel en 1985. Histologiquement, le greffon palatin comporte trois couches de la superficie à la profondeur : la couche muqueuse, épithélium malpighien kératinisé, la couche glandulaire sous-muqueuse et le périoste. Cette technique à trouvée son application au centre hospitalier de Pau, dans la reconstruction de la paupière inférieure d’une patiente, après exérèse carcinologique d’un carcinome basocellulaire du bord libre. Egalement dans la reconstruction d’un plan tarso conjonctival chez un patient enophtalme pour permettre un soutien de la prothèse oculaire. Ces chirurgies sont réalisées en doubles équipes afin de mutualiser les compétences. La fibromuqueuse palatine trouve une indication de choix dans la reconstruction de tout ou partie de la lamelle postérieure de la paupière inférieure. Elle est indiquée en seconde intention pour la paupière supérieure car le taux de complications semble y être plus élevé (Leibovitch 2006). Il est nécessaire de prélever un greffon 10% plus large que la taille du défect muqueux car la greffe palatine se rétracte légèrement à moyen terme (Hatoko 1999). La fibromuqueuse palatine offre de nombreux avantages : une incurvation adéquate « moulant » le globe oculaire, une rigidité satisfaisante, une excellente survie en association à un lambeau et une morbidité acceptable au niveau du site donneur. Cohen et Shorr ont également montré que la muqueuse palatine subit une métaplasie en épithélium non kératinisé limitant ainsi à terme les risques d’irritation cornéenne et de kératite. Par opposition aux greffes tarso conjonctivales, l’intérêt majeur est la préservation de la paupière antagoniste. Les inconvénients sont surtout liés aux complications possibles: un saignement palatin souvent précoce dans les 48h postopératoires (10% des cas) (Wearne 2001); un retard de cicatrisation; une infection palpébrale à Candida; une sécrétion salivaire palpébrale due à la persistance de glandes salivaires dans le greffon et qui peut être tarie par cryothérapie.
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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.
Повний текст джерелаАнотація:
Uno de los aspectos más llamativos, al tiempo que complejos de la música rap es lo que conocemos como flow. Diferentes autores como Marc (2008) o Béthune (2004), sobre la estética del rap, hacen referencia a este concepto difícil de definir. Partiendo de su sentido más orgánico, en tanto que líquido en movimiento, el flow en el rap requiere estar provisto de enorme y cristalina vitalidad en el recitado de los versos, lo que le confiere uno de los aspectos más atractivos, al tiempo que complejos, en este tipo de música. Procedente de la locución americana to rap, entre chismorrear o darle al pico o, simplemente contar cualquier cosa, el rap song puede definirse como la dicción medio cantada y medio hablada de textos elaborados, rimados y ritmados producida sobre una base musical de mezclas de extractos de otras fuentes sonoras, denominadas samplers. Esta manifestación como tal se materializa en una performance que se lleva a cabo en la calle, surgida en los 70 en Nueva York (Lapassade et Rousselot, 1998, p.9). El rap debe su exégesis a la música popular jamaicana, siendo el género demandado en los 70 entre la militancia negra estadounidense. Ya casi en los 80, observamos el resultado de esta música capaz de mezclar baile y política. No olvidemos que, al igual que el jazz, el blues, el soul o el rhythm and blues, el rap es parte integrante del arte negro americano. A diferencia de lo que pasó en los EEUU, el rap francés no comienza en la calle, sino que estaba dirigido o bien a los media o al show. Abd Al Malik, uno de los raperos más líricos, sensibles y delicados en la escena francesa, imprime a sus canciones un tratamiento cristalino y personal con su particular flow. DOI: http://dx.doi.org/10.4995/XXVColloqueAFUE.2016.3022
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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.
Повний текст джерелаАнотація:
Abstract Shortline industry plays a prominent role in the North American Freight Rail System (mainly United States and Canada), providing a customized freight rail service to the shippers, i.e. the first/last mile rail access for those low dense/light demand markets, outside the Class I’s business model (highly loaded corridors), as well as competition enhancers, through the connection of shippers facilities with more than one Class I railroad. The Short Line’s Rail industry role and its inherent freight rail business model have been strengthened in the years that followed the so called Staggers Act (1980), in the U.S., in which freight rail carriers have focused their efforts on the high density rail markets. Meanwhile, the Shortlines, also known as Class II and Class III freight rail companies, have lead the way in the light density branch lines, providing a customized freight rail service to those shippers located outside the boundary limits of the rail trunk corridors. The importance of Shortline for the U.S. freight rail industry is illustrated by the 603 U.S. shortlines currently operating on 76,000 km (47,500 miles), providing service for one in five (20%) cars moving each year, which accounts for 29% of freight rail production in the country. Furthermore, the recent launch of the controversial Class I Precision Schedule Railroading (PSR) concept, and its inherent asset maximization (mainly associated with disruptive service features — essentially lane and yards closures), has strengthened the strategic importance of Shortlines in the U.S. freight rail scenario, which ultimately requires an improved Class I – Shortline relationship, to guarantee/maintain a connection between shippers (farmers, manufacturers and other industries), and the customers market. Brazil, a continental country located in South America, has a sprawled and low density rail network (28,218 km – 17,636.25 mi). Besides sprawled/low density, the Brazilian rail network is not uniformly demanded, with just 40% of the network with used (demanded) capacities higher than 50%, basically associated with iron ore and agricultural commodities transport (which accounts for almost 80% of the country’s whole freight rail production), while almost 60% of the network remain with very light use (available capacity higher than 80%). This picture shows a great opportunity for the introduction of the Shortline Rail Concept in the Brazilian Freight Rail System, focused on smaller rail operators to provide a customized and accessible freight rail service for shippers located in the influence area of the rail network. To reach this target, Brazil has basically two alternative pathways: i) a structural approach, associated with a complete network restructuration (in a similar way the U.S. Class I railroads have marketed unproductive branches to short line operators) and ii) a regulatory approach, in which the current concession format would be maintained, with the imposition of rail stretches production targets to current rail concessionaires (incumbents), which ultimately could be encouraged to set operational partnerships with the so called Independent Rail Operators (IRO), to comply with those production rail targets. This work is supposed to present an overview, in a review format, of the North American Shortline Freight Rail experience, highlighting its operational regime/requirements, the business model, the tax incentives and the Shortline’s role in the class I PSR scenario. This analysis is, then, followed by an assessment of the perspectives and the inherent pathways for a Shortline Freight Rail Model implementation in Brazil.
Звіти організацій з теми "Tax law - Canada"
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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.
Повний текст джерелаАнотація:
La Universidad Nacional Abierta y a Distancia -UNAD como organización pública, educativa, del orden nacional, por mandato legal debe mantener un canal de comunicación permanente con los graduados a fin de conocer el impacto social y laboral que estos generan en la región. En tal sentido, la investigación tiene por objetivo analizar el perfil ocupacional de los egresados de administración de empresas de la Universidad en el CEAD Florencia, desde el año 2016 hasta 2018. Por la naturaleza de la investigación, ésta se abordó desde un enfoque mixto - descriptivo, combinando unos estudios de tipo cuantitativo y cualitativo, aplicando una encuesta sobre una muestra aleatoria previamente definida. Los resultados obtenidos, permiten detallar que el perfil ocupacional del egresado es acorde con el contexto laboral y profesional del mismo, y que, en la actualidad, se están desempeñando en áreas relacionadas con el objeto del programa. Al evaluar la misión, visión, y competencias profesionales, el plan de estudios con las funciones que ejecutan, se evidencia un nivel de aceptación y satisfacción adecuado, y la relación del programa con el contexto regional, es muy pertinente.
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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.
Повний текст джерела