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The meaning of income in the law of income tax /
Francis Eugene LaBrie attempted to present, as far as possible, a complete picture of the case law on the meaning of income and then to superimpose on this law the text of the Canadian statutes.
| Clasificación: | Libro Electrónico |
|---|---|
| Autor principal: | |
| Formato: | Electrónico eBook |
| Idioma: | Inglés |
| Publicado: |
[Toronto] :
University of Toronto Press,
1953.
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| Colección: | Heritage.
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| Temas: | |
| Acceso en línea: | Texto completo |
Tabla de Contenidos:
- Cover; PART ONE: INTRODUCTION; I. THE INCOME TAX ACTS; The Canadian Acts; The English Acts; The charging scheme; The object of the tax; Taxation at the source; The "reliefs" from taxation; Residence; Judicial review; II. THE MEANING OF INCOME; Income at Common Law; Income Defined in the Income War Tax Act; "Annual"; "Directly or indirectly received"; "The annual profit or gain from any other source"; The Income Tax Act; PART TWO: GROSS INCOME; III. INCOME FROM BUSINESS; Carrying on Business Defined; Capital Gains; Income from Trade under the English Act; Income from Purchases and Sales
- The fact of repetitionThe fact of alteration or transformation; The nature of the commodity purchased and sold; Special factors in relation to companies; Other factors; Income from Established Businesses; Realization of assets; Fixed and circulating capital; Income from isolated sales; Expropriation payments; Insurance payments; Damage payments; Subsidy payments; Summary of principles; Income from Mutual Trading; IV. INCOME FROM PROPERTY; The Conversion of Capital into Income; The Conversion of Income into Capital; Income from Corporeal Property; Income from Patents and Copyrights
- Income from "Money"Income from Company Shares; The receipt of income by shareholders; The realization of capital from shares; Special Canadian legislation; V. INCOME FROM PERSONAL SERVICES; Income from Offices and Employments; Capital Receipts Arising in Connection with Contracts of Service; Payment for rights voluntarily surrendered; Compensation for loss of office; Income from Casual Services; PART THREE: DEDUCTIONS; VI. THE PROBLEM OF DEDUCTIONS; Introduction; Exemptions, excepted incomes, and deductions; Deductions in determining income; Applying English Decisions to Canadian Acts
- VII. COMMERCIAL PRINCIPLES UNDER THE ENGLISH ACTRemoteness of expenditure; Expenditures wholly and exclusively for the purposes of the trade; Capital expenditures; The necessity of expenditures; Expenditure of income after it has been earned; Expenditures as "owner" and not as "trader"; Summary; VIII. THE TREND OF CANADIAN DECISIONS; The Income-Earning Process Concept; Capital or Income Expenditure; The "Earning" of Income; Earning "the Income"; Ascertained and Investment Incomes; Recent Canadian Decisions; The Income Tax Act; INDEX OF CASES; GENERAL INDEX