Corporate tax reform has long been a contentious issue in Canada. Official commissions, academics and others have often proposed changes in the way we tax corporations. During the last 30 years, perhaps largely owing to concerns about international competitiveness, the corporate tax rate has been ...
Both Canada and the United States have recently undertaken comprehensive reforms of their tax systems. In the case of the corporate tax, the main thrust of the reforms has been to lower tax rates,broaden the tax base, and curtail or eliminate incentives such as investment tax credits. This ar...
the name, address and tax ID number of the taxpayer delivering the taxable goods or services; b. the name, address and tax ID number of the purchaser; c. the type of good or service, the quantity, the sales price or compensation and any discounts; d. the VAT that has been collected;...
This Privacy Policy (“Policy”) describes how and when McCain Foods Limited, a company organized under the laws of New Brunswick, Canada, with its global headquarters located at 8800 Main Street, Florenceville-Bristol, New Brunswick E7L 1B2, Canada, and its affiliates (together and ...
Although a significant number of CSR studies rely on the Kinder, Lydenberg, and Domini Research and Analytics Inc. (KLD) database, this database is not suitable for this study. This is because although the KLD database rates the domestic CSR activities of firms in the U.S. and other cou...
Evidence from the Market for Government of Canada Bonds* This paper investigates the extent to which corporate and personal income taxes are capitalized in the prices of Government of Canada bonds. This is important to both purchasers and issuers of bonds since the degree of tax capitalization......
Knowledge, influence, and firm-level change: A geographic analysis of board membership associated with Canada's growing and declining businesses Clarification of the factors that drive business expansion and contraction is among the most important topics that can be addressed by research in economic.....
1 However, the Canada Emergency Wage Subsidy (CEWS) program provided by the federal government imposed no restrictions on corporate payout.2 Thus, studying payout adjustments in an international setting may offer new insights. Using a sample of listed firms from G-7 countries, we find that ...
The latter effect, termed 'tax effect' in this paper, dominates the two known effects of dividends, namely signalling and agency costs. No prior reference to this tax effect has been found in the literature by the author of this paper. 展开 ...
from Sweden, the United Kingdom, Canada and Germany all said they are prepared to work with whomever is the next American president during a conversation Thursday with POLITICO at the convention. But Trump’s selection of JD Vance — one of the Senate’s top Ukraine skeptics — has only ...