Deductibility of payroll and capital taxes

Motz, Robert M.; Glover, Paul
June 1991
CMA Magazine;Jun91, Vol. 65 Issue 5, p8
Trade Publication
Focuses on the proposed amendment to Canada's Income Tax Act relating to non-deductibility of payroll and capital taxes. Proposed amendment's impact on businesses; Details of the proposed changes to the law.


Related Articles

  • THE WEALTH CONCENTRATION ACT.  // Multinational Monitor;Nov2001, Vol. 22 Issue 11, p25 

    Reports on an economic stimulus bill approved by the United States House of Representatives in May 2001 that would increase the size of the corporate and individual tax cuts. Estimated cost of the tax cuts; Findings of a distributional analysis of the bill's effect in 2002; Several corporate...

  • El NUEVO Impuesto sobre Sociedades: visión global de la ley 27/2014 (II). Rodríguez Ondarza, José Antonio; Rojí Chandro, Luis Alfonso; Rojí Pérez, Silvia; Sánchez González, Miriam // Revista Contable;mar2015, Issue 31, p48 

    No abstract available.

  • New Corporate Estimated Tax Rules: Calculating Annualized Income Isn't What It Used to Be. Auclair, David; Shevak, Richard // Tax Executive;Fall2007, Vol. 59 Issue 5, p429 

    The article discusses corporate estimated tax rules and calculating annualized income. According to the article the U.S. Internal Revenue Service (IRS) and the Department of the Treasury issued final regulations to corporate estimated taxes under section 6655 of the Internal Revenue on August 6,...

  • Federal 'Innovation' Or R&D Tax Credits. Reynolds, John E. // Business Journal (Central New York);3/23/2007, Vol. 21 Issue 12, p19 

    The article reports on the passage of a long-overdue extension of certain tax breaks that expired on December 31, 2005 by the U.S. Congress. Congress has extended the Research and Development credit retroactively back to January 1, 2006 and forward for a two-year period ending December 31, 2007....

  • Danish regs could have domino effect. Hua, Thao // Pensions & Investments;7/9/2007, Vol. 35 Issue 14, p1 

    The article reports on the new tax regulations imposed on private equity firms in Denmark. The regulation have become effective from July 1, 2007, and reduce the amount that interest expenses can be offset against profits. According to the regulations, the amount of corporate tax-deductible...

  • Claves de la deducción por reinversión de beneficios extraordinarios en el IS. Pérez Arana, Raquel // Estrategia Financiera;2008, Vol. 23 Issue 249, p70 

    No abstract available.

  • Industry goes on offense to guard ad tax deduction. BULIK, BETH SNYDER // Advertising Age;3/7/2011, Vol. 82 Issue 10, p2 

    The article discusses lobbying by advertising executive against possible U.S. legislation which would end the corporate tax deduction for advertising spending. The stress advertising lobbyists place on the economic importance of the advertising industry, particular in employment, is considered....

  • LIMITACIÓN EN LA DEDUCIBILIDAD DE LOS GASTOS FINANCIEROS. COMETARIO A LA NOTA DE LA AEAT. labatut serer, Gregorio // Revista Contable;abr2015, Issue 32, p7 

    No abstract available.

  • PATH Act extends tax benefits on equipment purchases.  // Bulk Transporter Exclusive Insight;12/30/2015, p7 

    The article announces the enactment of the Protecting Americans from Tax Hikes Act of 2015 which will expand Section 179 deduction limit to 500,000 U.S. dollars with businesses exceeding a total of two million U.S. dollar purchases in qualifying equipment to be exempted from the Section 179...


Read the Article


Sorry, but this item is not currently available from your library.

Try another library?
Sign out of this library

Other Topics