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The Chartered Accountants' Examinations

  • Kartonierter Einband
  • 370 Seiten
Excerpt from The Chartered Accountants' Examinations: Are the Highest Tests of Commercial Knowledge in the Various Provinces of C... Weiterlesen
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Excerpt from The Chartered Accountants' Examinations: Are the Highest Tests of Commercial Knowledge in the Various Provinces of Canada

Paragraph (b) provided that income the tax upon which was paid at the source should be exempt. Section 6 provided for the payment of income at the source; that is, by trustees. As Section 6 is repealed entirely, the exemption is abolished. For the old paragraph (b) is substituted the provision for exemption, to the extent of $200 each, for Children under sixteen dependent upon the taxpayer for support. The paragraph does not say de pendent on his parent and, as the age is not in accordance with the definition of a dependent child in amendment 1, it might be claiming that any relative adopting the children of indigent parents should secure exemption.

Paragraph (d) of Section 3 provided that the taxpayer should be credited with dividends on the stocks or from the net earn ings of any company or other person which is taxable upon its income under this Act. It might be held that this amendment excludes bonuses from the Operation of the exemption clauses, or that profits distributed in any other way than by declaration of dividends are taxable twice, once against the company as profits and once against the recipient as income.

A departmental ruling should be asked for in cases affected by this amendment.

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Produktinformationen

Titel: The Chartered Accountants' Examinations
Untertitel: Are the Highest Tests of Commercial Knowledge in the Various Provinces of Canada (Classic Reprint)
Autor:
EAN: 9781330345610
ISBN: 1330345614
Format: Kartonierter Einband
Anzahl Seiten: 370
Gewicht: 496g
Größe: H229mm x B152mm x T19mm
Jahr: 2015