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News and Business
Northern Ontario Business - Vol. 12 Nbr. 2, November 1991
E.B. Eddy Forest Products Ltd. plans to invest in St. Mary's Paper Inc. - Forestry News - Brief Article
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News and Business
Alternatives Journal - Vol. 35 Nbr. 2, March 2009
I read with interest the article "Raising the Bar" [34:4, 2008] and ...
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News and Business
CMA Management - Vol. 75 Nbr. 8, November 2001
I am working for a manufacturing and distribution company that is going through an ERP implementation. I found the article "Jack Be Nimble" (September 2001) very interesting in light of the rigidity and complexity of the ...
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Legal Books and Journals
Canada Law Articles in English - (May 07, 2004)
Mortgage InterestPitfalls To Avoid
Mr Edward Perlmutter - Blake, Cassels & Graydon LLP
The following potential pitfalls arising from the federal Interest Act and Criminal Code are avoidable so long as ...... Annual Rate—Interest Act, Section 4 Section 4 requires that wherever any interest is, by a written contract other than a mortgage ...
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Legal Books and Journals
Canada Law Articles in English - (December 20, 2001)
No Interest On A Section 160 Assessment
Mr David Malach - Aird & Berlis LLP
... 1614, the Tax Court of Canada held that interest could not be charged on an assessment issued ...... (However, it is interesting to note that in a recent case, Gestion Yvan ...... For the period from the date of the section 160 assessment to the date of the Tax Court of Canada's judgment, interest had been accruing. The taxpayer appealed to the ...
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Legal Books and Journals
Canada Law Articles in English - (December 08, 2008)
Interest Deductibility: Uncertain In Light Of Lipson?
Mr Brian Kearl - Gowling Lafleur Henderson LLP
The Income Tax Act (Canada) distinguishes between interest paid or payable by taxpayers on account of a ...... Essentially, interest expense incurred on a business loan will generally be deductible to the Contrast this treatment to personal loans, where interest on such loans is deductible. As such, it is ...
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Legal Books and Journals
Canada Law Articles in English - (December 10, 2007)
Canadian Withholding Tax On Interest - Recent Developments
Mr Kevin Kelly - Stikeman Elliott LLP
... tax treaty with the effect of eliminating withholding tax on interest paid on arm's length cross-border financings ...... It was also announced in the Federal Budget that the Income Tax Act would be amended to eliminate Canadian non-resident withholding tax on interest paid by Canadian residents to all arm's length ...
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Legal Books and Journals
Canada Law Articles in English - (July 05, 2004)
Draft Proposals On Interest Deductibility
Mr Paul Tamaki - Blake, Cassels & Graydon LLP
... INTEREST The proposed amendments are in ...... In Ludco, however, the issue was the deductibility of the taxpayers' interest expenses. For Canadian income tax purposes, ...... In Ludco, the taxpayers incurred approximately $6 million in interest charges and earned approximately $600,000 in ...
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Legal Books and Journals
Canada Law Articles in English - (February 14, 2008)
Mr Andrew Cunningham - Stikeman Elliott LLP
... staff that AiT board should have disclosed the interest shown in the company by 3M at an earlier ...
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