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Onus of proof and ministerial assumptions : the role and evolution of burden of proof in income tax appeals
Innes, William; Moorthy, Hemamalini - In: Canadian tax journal 46 (1998) 6, pp. 1187-1211
Persistent link: https://www.econbiz.de/10001372411
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Income tax and other statutory considerations of franchising
Anthony, Irene M. - In: Canadian tax journal 28 (1980) 6, pp. 752-769
Persistent link: https://www.econbiz.de/10001840081
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Effective average tax rates on capital income and labour income in selected OECD countries
Ruggeri, Giuseppe Carmelo; Vincent, Carole - In: Canadian tax journal 48 (2000) 5, pp. 1444-1467
Persistent link: https://www.econbiz.de/10001553133
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Why and how governments support R&D
Lenjosek, Gordon J.; Mansour, Mario - In: Canadian tax journal 47 (1999) 2, pp. 242-272
Persistent link: https://www.econbiz.de/10001464194
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Personal income tax reform in a broader context
Boadway, Robin W.; Kitchen, Harry M. - In: Canadian tax journal 47 (1999) 3, pp. 566-602
Persistent link: https://www.econbiz.de/10001464209
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Economic aspects of personal income tax coordination
Mintz, Jack M.; Poschmann, Finn - In: Canadian tax journal 47 (1999) 4, pp. 902-926
Persistent link: https://www.econbiz.de/10001464214
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Personal income taxes in Canada : dissimilarities, redistributive impacts, and social policy
Vaillancourt, François; Gagné, Robert - In: Canadian tax journal 47 (1999) 4, pp. 927-944
Persistent link: https://www.econbiz.de/10001464234
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Personal income tax reform and politics
Brown, Robert D. - In: Canadian tax journal 47 (1999) 5, pp. 1215-1218
Persistent link: https://www.econbiz.de/10001464242
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Is the alternative minimum tax a paper tiger?
Larin, Gilles N. - In: Canadian tax journal 42 (1994) 3, pp. 804-842
Persistent link: https://www.econbiz.de/10001171155
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Equity aspects of sales taxes and income taxes
Ruggeri, Giuseppe Carmelo - In: Canadian tax journal 42 (1994) 5, pp. 1263-1275
Persistent link: https://www.econbiz.de/10001176995