Cross-Border Equipment Leasing into Canada
Article Abstract:
Legislation pending in Congress could halt tax shelter benefits for United States taxpayers leasing equipment to foreign corporations. The review focuses on techniques to structure leasing transactions into Canada. It stresses Canadian tax issues. It also delineates numerous planning vehicles with special consideration of four topics. These are: 1) double-dip leasing, 2) a trust resident in Canada, 3) use of a Dutch company as an intermediary structure and 4) dual resident companies. The latter usually causes tax accounting problems. The trust resident plan creates difficult withholding tax problems. Thorough knowledge of United States law is required if equipment leasing transactions into Canada are to be successful investments.
Publication Name: Tax Management International Journal
Subject: Law
ISSN: 0090-4600
Year: 1984
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Integrated delivery systems: time to experiment in Canada?
Article Abstract:
Canada is experimented with a Canadian Integrated Delivery System (CIDS) to respond to concerns about preventing rising health care costs while retaining access and quality of care. CIDS attempts to respond to local variation in population needs and provide a plurality of services, a dynamic system and a greater degree of accountability. Physicians and hospitals are experimenting with economical alternatives to the current regionalization and cost-cutting through service rationing efforts.
Publication Name: Journal of the American Society of CLU & ChFC
Subject: Law
ISSN: 1052-2875
Year: 1996
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The effects of the use of strike replacements on strike duration in Canada
Article Abstract:
The article analyzes how replacement workers influence strike duration in Canada using both quantitative and qualitative research designs. The author finds a significant relationship between the use of replacement workers and strike duration, arguing, as trade unionists do, that their use is associated with longer strikes.
Publication Name: Labor Law Journal
Subject: Law
ISSN: 0023-6586
Year: 1999
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