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UNITED STATE BERICA

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VIII

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Sales.-

Formalities of contract.

Transfer of title

Distinctive provisions in Quebec..

Sales of farm machinery --

Bulk sales

Conditional sales.

Registration requirements -

Repossession and resale.

Fixtures

Principles prevailing in Quebec

Bankruptcy of conditional vendee.

Nova Scotia installment sales dealers licensed.

Chattel mortgages -

Form...

Registration.

Removal of goods-

Assignment..

Remedies at maturity.

Discharge

Negotiable instruments.

Bills of exchange..

Dating and computation.

Inland and foreign bills.

Capacity of parties.-

Consideration.-

Acceptance...

Notice of dishonor.

Protest...

Promissory notes.

Checks...

Bankruptcy and insolvency

Acts of bankruptcy.

Claiming ownership of goods in charge of debtor.

Consignment stocks.

Meetings of creditors.-

Compositions.

Priority of claims.

Preference

Discharge

Farmers' creditors' arrangements.

Provincial debt adjustments.

Compromises and arrangements between companies and their creditors -

Collection agencies...

Business taxes in Canada

Dominion income tax.

What constitutes carrying on business..

Nonresidents deemed to be carrying on business.

Reciprocal agreement between Canada and the United Kingdom

Income partly arising from creative operations within Canada

Royalties and rentals paid to nonresidents

Copyright and film royalties paid to nonresidents.

Taxable income..

Capital gains and casual profits

Investment income.

Individual taxpayers.

Partnerships---

Schedule of rates.

Personal exemptions.

Exemptions for investment income surtax purposes.

Transfers to evade taxation.

Excepted incomes.

Shipping profits.

Deductions -

Interest.

Salaries.

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Dominion income tax-continued.

Deductions Continued.

Charitable contributions.

Annuities

Pension funds

Provincial income taxes -

Depreciation and depletion

Double-tax relief.--

United States tax credit provisions..

Taxation of corporations.

Business and assets situated abroad.

Apportionment of income.

Inter-company transactions..

Expenses payable to foreign controlling company

Nonresident-owned investment corporations

Rate of tax.

Taxable income and tax credits

Regulations relative to election.

Documents required..

Personal corporations.

Mining corporations.

Taxation of dividends.

Resident individuals-

Nonresidents.--

Dividends paid to corporations.

5 percent tax on dividends and interest payable to nonresidents

Reciprocal tax convention with the United States.

Incomes from estates and trusts..

Returns

Payment and assessment-

Appeals and proceedings.

Remedies for recovery of taxes.

Penalties

Gift tax..

Rates.

Provincial corporation and income taxes

Ontario corporations tax.

Tax on capital..

Tax on offices..

Tax on net revenue.

Allocation of profits.

Banking, insurance loan, trust, and finance companies.

Ontario income tax..

Quebec corporation tax..

Tax on capital and offices.

Insurance, banking, loan, trust, and express companies -

Individuals whose chief place of business is outside of Canada.

Tax on profits

Doing business

Quebec income tax (city of Montreal).

Alberta corporations tax..

Tax on capital.

Alberta income tax..

Alberta trade licensing act.

British Columbia corporations tax.

British Columbia income tax.

Surtax on incomes of individuals.

Manitoba corporations tax..

Manitoba income tax..

Corporate tax rate-

Tax schedule for individuals.

Special tax on incomes.

New Brunswick corporation tax.

Nova Scotia corporations tax.

Chain-store tax..

Annual corporation fees.

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Modifications in Canadian laws occurring subsequent to the issuance of this publication will be reported in the Comparative Law Series, a world review of laws affecting American commerce abroad, which is issued monthly by the Division of Commercial Laws. The annual subscription price for the Comparative Law Series is $1. Remittances should be made payable to the Superintendent of Documents, and forwarded to that official at the Government Printing Office, Washington, D. C., or submitted through any of the District or Cooperative Offices of the Bureau of Foreign and Domestic Commerce, located in principal cities of the United States,

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