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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.
| Autor principal: | |
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| Formato: | Electrónico eBook |
| Idioma: | Inglés |
| Publicado: |
[Toronto] :
University of Toronto Press,
1953.
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| Colección: | Book collections on Project MUSE.
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| Temas: | |
| Acceso en línea: | Texto completo |
MARC
| LEADER | 00000cam a22000004a 4500 | ||
|---|---|---|---|
| 001 | musev2_108153 | ||
| 003 | MdBmJHUP | ||
| 005 | 20230905054242.0 | ||
| 006 | m o d | ||
| 007 | cr||||||||nn|n | ||
| 008 | 190214s1953 onc o 00 0 eng d | ||
| 020 | |a 9781487576066 | ||
| 020 | |z 9781487576929 | ||
| 035 | |a (OCoLC)1388667035 | ||
| 040 | |a MdBmJHUP |c MdBmJHUP | ||
| 100 | 1 | |a LaBrie, Francis Eugene, |d 1920- | |
| 245 | 1 | 4 | |a The Meaning of Income in the Law of Income Tax / |c sponsored by the Canadian Tax Foundation. |
| 264 | 1 | |a [Toronto] : |b University of Toronto Press, |c 1953. | |
| 264 | 3 | |a Baltimore, Md. : |b Project MUSE, |c 2023 | |
| 264 | 4 | |c ©1953. | |
| 300 | |a 1 online resource (392 pages). | ||
| 336 | |a text |b txt |2 rdacontent | ||
| 337 | |a computer |b c |2 rdamedia | ||
| 338 | |a online resource |b cr |2 rdacarrier | ||
| 490 | 0 | |a Heritage | |
| 500 | |a Based on the author's thesis, University of Toronto. | ||
| 505 | 0 | |a 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 | |
| 505 | 0 | |a 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 | |
| 505 | 0 | |a 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 | |
| 505 | 0 | |a 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 | |
| 520 | |a 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. | ||
| 588 | |a Description based on print version record. | ||
| 650 | 7 | |a Income tax |x Law and legislation |z Canada. |2 nli | |
| 650 | 7 | |a Income tax |x Law and legislation. |2 fast |0 (OCoLC)fst00968749 | |
| 650 | 7 | |a BUSINESS & ECONOMICS |x General. |2 bisacsh | |
| 650 | 7 | |a BUSINESS & ECONOMICS |x Public Finance. |2 bisacsh | |
| 650 | 6 | |a Impôt sur le revenu |x Droit |z Canada. | |
| 650 | 0 | |a Income tax |x Law and legislation |z Canada. | |
| 651 | 7 | |a Canada. |2 fast |0 (OCoLC)fst01204310 | |
| 655 | 7 | |a Electronic books. |2 local | |
| 710 | 2 | |a Project Muse. |e distributor | |
| 830 | 0 | |a Book collections on Project MUSE. | |
| 856 | 4 | 0 | |z Texto completo |u https://projectmuse.uam.elogim.com/book/108153/ |
| 945 | |a Project MUSE - Custom Collection | ||