Income Taxes Outside the United Kingdom, Bind 2H.M. Stationery Office, 1973 |
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Almindelige termer og sætninger
31st December acquired annuity approved assets Barbados Belize benefit British Columbia capital cost capital cost allowances capital expenditure capital losses carried chargeable income computing income corporation tax Deductions allowed deemed defined disposition dividends paid dividends received Dominica double taxation agreements election employees exceeds excess exempt from tax Falkland Islands Federal income tax foreign Government Grenada Guyana included in income income earned Income Tax Act Income Tax Amendment INCOME TAX REGULATIONS individual industries Inland Revenue interest international business company investment corporation levied liability logging taxes mineral mining operations Mining Tax mutual fund non-resident noted in paragraph Ordinance partnership Payment of tax premiums production profits province provisions Quebec Rates of tax regards resident in Canada resource property royalties savings plan shareholder shares spouse sub-paragraph Table tax credit tax holiday period tax is charged tax payable tax purposes taxable income taxes on income taxpayer trade trust undistributed income United Kingdom