Property principles

Article Abstract:

The Supreme Court of Canada ruled that the Court of Appeals had blundered in enjoining the amortization of the tenant inducement payments over the conditions of the related leases. Under the process of determining income for tax purposes, the resolution of profit for income tax purposes is a question of law. Moreover, the profit of a business for a taxation year is to be ascertained by setting versus the revenues from the companies for that specific year the expenses contracted in attaining the income.

Tax Law, Public Finance Activities, Property Taxes, Property tax

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Why Wholesale Tax Had to Be Shelved

Article Abstract:

The current Canadian tax system favors some imported goods over domestic goods. Recommendations to solve the problem are troublesome. The Federal Sales Tax Review Committee also proposed the abandonment of the proposed wholesale tax in addition to more equitable sales tax rules. A reassessment of appeal rights was proposed. Consideration of the feasibility of a joint federal- provincial retail tax was also proposed.

Wholesale industry, Wholesale trade

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Find your partners

Article Abstract:

The tax treatment of US partnerships owning assets leased to Canadian companies is discussed, with focus on the complexity of partnership taxations rules and leasing regulations.

Debt Management-Leasing, Partnership, Partnerships, Lease and rental services, Debt management

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