TITLE

Consolidation or reorganization of Canadian courts and support staff

PUB. DATE
November 1995
SOURCE
Tax Executive;Nov/Dec95, Vol. 47 Issue 6, p467
SOURCE TYPE
Periodical
DOC. TYPE
Article
ABSTRACT
Offers the remarks that the Tax Executives Institute filed on October 19, 1995 with the Office of the Auditor General in Canada concerning the study of the merger, regionalization or consolidation of the Federal Court of Canada and the Tax Court of Canada. Description of issues and questions posed; Discussion; Conclusion.
ACCESSION #
9601047635

 

Related Articles

  • Taxation.  // Canada Country Review;2001/2002, p66 

    Provides an overview on the tax system in Canada. Corporate income tax rate; Capital gains tax rate; Withholding tax on dividends and interest.

  • A Comparison of Business Income Trust Governance and Corporate Governance: Is There a Need for Legislation or Further Regulation? Gillen, Mark // McGill Law Journal;Jul2006, Vol. 51 Issue 2, p327 

    This paper compares corporate governance to the governance of business income trusts, highlighting corporate governance features that may be lacking in business income trust governance. One observation drawn from this comparison is that declarations of trust for income trusts largely replicate...

  • Depreciation, inflation and capital replacement. Moore, Giora // Contemporary Accounting Research;Spring1987, Vol. 3 Issue 2, p375 

    This paper examines the effects of depreciation, taxes and inflation on the optimal timing of asset replacement in accordance with the Canadian tax laws. The main findings are that an increase in the capital cost allowance rate will delay (accelerate) replacement of fixed assets at low (high)...

  • L'amortissement, l'inflation et le remplacement d'actifs. Moore, Giora // Contemporary Accounting Research;Spring1987, Vol. 3 Issue 2, p384 

    Cet article examine les conséquences de l'amortissement, de impôt et de 1'inflation sur le choix du moment optimal du remplacement d'actifs, conformément au régime fiscal canadien. Les réultats importants dégagés sont à l'effet qu'un accroisse- ment du taux d'allocation...

  • Income splitting and anti-avoidance legislation: evidence from the Canadian 'kiddie tax'. Bauer, Andrew; Macnaughton, Alan; Sen, Anindya // International Tax & Public Finance;Dec2015, Vol. 22 Issue 6, p909 

    We examine whether 'kiddie tax' legislation in Canada, effective as of 2000, deters income splitting between parents and minor children by taxing at the top marginal rate certain types of non-labor income received by children. OLS estimates based on cross-province and time-series data reveal...

  • The Goal of Price Stability: The Debate in Canada. Freedman, Charles // Journal of Money, Credit & Banking (Ohio State University Press);Aug91 Part 2, Vol. 23 Issue 3, p613 

    The article refers to Canada's economic policy in the 1980s and focuses on the current debate over price stability as a policy goal for the Bank of Canada. The issues are: identifying long-term benefits from price stability; estimating transitory costs associated with achieving price stability;...

  • Save the children, spend money. McFeely, Tom // Report / Newsmagazine (Alberta Edition);10/25/99, Vol. 26 Issue 40, p20 

    Focuses on the Throne Speech of Canada's prime Minister Jean Chretien in fall 1999. Chretien's vision of tax-funded entitlements supporting a children's agenda; Author's view that Chretien cited children's needs as a pretext for interventionism; Liberals' fiscal philosophy relying on three...

  • A fair shake for families. Holden, Janelle // Alberta Report / Newsmagazine;12/14/98, Vol. 25 Issue 52, p31 

    Reports that many Canadian families feel they need tax relief in late 1998. Percent of families who want the government to create conditions which would make it easier for families with children to stay together; The report `Giving Mom and Dad a Break: Returning Fairness to Families in Canada's...

  • Canadians spurn Harper's "lower your expectations" spiel. Dobbin, Murray // CCPA Monitor;Jun2012, Vol. 19 Issue 2, p8 

    The article offers information regarding Canada's economic policy in 2012. It highlights issues concerning the government's tax regulation wherein several polls have revealed that Canadians in large majorities think that rich individuals and corporations should pay more taxes. Other issues such...

Share

Read the Article

Courtesy of THE LIBRARY OF VIRGINIA

Sorry, but this item is not currently available from your library.

Try another library?
Sign out of this library

Other Topics