| They would lose certain tax exemptions, particularly around pension benefits and the deductibility of executive compensation. |
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| Proper documentation also ensures both income tax deductibility and goods and services tax input tax credit eligibility. |
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| Didn't matter though, as the charity's doors were closed because its lifeblood had been cut with the loss of its tax deductibility status. |
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| Thus, the abolition of tax shelter deductibility was made retroactive, imposing huge penalties after the fact. |
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| This provides symmetry between deductibility by the companies and taxability of the employees which he says is the purpose of the section. |
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| It is, therefore, necessary to analyse the underlying income sources to establish the deductibility of dividends from foreign affiliates. |
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| Clients should consult with their tax advisors to obtain the proper opinion on the deductibility of loan interest. |
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| A good part of these activities can be counted as a business expense, so there's payback as well as deductibility. |
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| This would be realistic, quick and we could assess the facts, while the government's position on interest deductibility seems to be bogged down. |
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| Then we go and hobble our very own homegrown Canadian businesses that create jobs by not allowing interest deductibility. |
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| It is a tax deductibility that should be encouraged, so our workers in this country can be treated fairly by the income tax system. |
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| The finance minister flip-flopped on the disastrous interest deductibility measure. |
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| For the sake of all those head office jobs, will the finance minister withdraw his demented interest deductibility proposal today? |
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| What if the payor spouse has only non-taxable income, so that he or she cannot get the benefit of the tax deductibility? |
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| But there is more: income trusts, the Canadian Wheat Board, higher income taxes, softwood lumber, interest deductibility, untendered contracts. |
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| There are two choices: reduce or eliminate interest deductibility or introduce some deduction for equity. |
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| Aiming to bolster both consumption and private-sector development, Finland reduced taxes while maintaining tax revenue by reducing deductibility. |
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| In fact, many of our foreign competitors still allow the tax deductibility of foreign bribes. |
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| The Commission asked what the consequences of this deductibility would be. Germany has not commented on this point. |
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| Just yesterday he said, on the subject of deductibility, that he would spend some time on it now, some weeks after the budget. |
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| We also have practical advice on how to maximize the value of any experience. As well, we examine the issue of income tax deductibility. |
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| The next step is helping them open their pockets by offering incentives such as tax deductibility and recognition. |
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| Clarified foreign tax credit rules and rules regarding the deductibility of foreign exploration and development expenses. |
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| Prophetically, two weeks ago Alcan's CEO said that the government's interest deductibility proposal made it more vulnerable to takeover. |
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| How many are taking advantage of real estate inflation and mortgage interest deductibility to fund their retirement accounts or otherwise speculate in the markets? |
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| You don't see many of them suggesting that we should, say, end the deductibility of debt interest payments. |
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| This summary does not address the deductibility of interest by a Limited Partner in respect of any borrowing used to acquire Units of the Partnership. |
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| Can the hon. member, other than the interest deductibility clause issue, think of a more wrong-headed policy with respect to this particular issue? |
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| As you can see, low interest rates, interest deductibility and growth potential all point to the reason why borrowing to invest is smarter than borrowing to spend. |
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| Charities express concerns about fundamental fairness based on the limitations put on advocacy on the one hand, and the deductibility of lobbying and advertising expenses by business, on the other. |
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| Unfortunately, he merely dealt with the deductibility of interest costs, by coming up with a solution that looks like an attempt to muddy the waters. |
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| I thought I would use my time to focus on two items in the budget, which have been the recent focus of attention, income trusts and the interest deductibility provisions. |
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| Expenses incurred for the use of an automobile for employment or business purposes present a business component that justifies their deductibility for tax purposes. |
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| An investor should consult its tax advisor regarding the deductibility for tax purposes of the management fees paid directly to the Manager by unitholders with respect to Class I units. |
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| The federal government introduced a provision for the deductibility of contributions to mine reclamation and environmental trusts as part of the February 22, 1994, Budget. |
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| Lastly, the deductibility rules for the purchase of company cars vary from one Member State to another, resulting in differences of treatment which also need to be corrected. |
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| To facilitate the option of remaining in this type of residence, seniors advocacy groups have recommended the partial deferrral of property taxes and the deductibility of mortgage interest fees. |
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| The employer in Sylvester appealed on the sole issue of deductibility and was vindicated in a unanimous decision, issued on May 29, 1997 by the Supreme Court of Canada. |
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| The finance minister tried to hobble the ability of Canadian companies to compete in the world with an insane interest deductibility policy that was so bad he had to withdraw it and two years later abandon it. |
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| However, in this case, the employer had paid the full cost of the plan, and the question of the deductibility of benefits where the employee had contributed was not in issue. |
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| The general bottom line of those experts is what this side has said to the government, through this motion, that we should have another look at what we are doing with respect to interest deductibility. |
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| Now that the minister has flip-flopped on interest deductibility, will he finally see the light and reverse his disastrous decision to kill the Atlantic accord? |
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| Numerous taxpayers have asked about the deductibility of the cost of tutoring and extracurricular activities under Sec. |
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| This attack seemed unconvincing: interest deductibility does help highly leveraged firms more than most, but borrowing money is hardly an option just limited to private-equity ones. |
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| The full deductibility of interest was eventually permitted in 1918 as part of a package to help companies struggling with the effects of the first world war. |
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| We have provided rulings on interest deductibility without such a proviso. |
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| You should consult your tax advisor regarding the deductibility for tax purposes of fees you pay to us with respect to Class I units or fees paid to your Investment Advisor with respect to Class F units. |
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| What is obvious today is the minister has backed down from his position of all interest deductibility all the time to a microdot of interest deductibility. |
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| For example, you may decide to require that all contracts negotiated in the future condition contributions on deductibility. |
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| Housey laid out the case for deductibility, complete with citations of IRS rulings and tax court decisions. |
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| The proposed ruling would provide clarifying guidance regarding the deductibility of health insurance premiums covering S corporation shareholders. |
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| There is no doubt about the deductibility of these expenses. |
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| Abandon altogether or substantially narrow the Reasonable Expectation of Profit test included in draft legislation clarifying the deductibility of interest and other expenses. |
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| This column discusses the misunderstanding and concern over deductibility of attendees' expenses and outlines rules governing sponsored events in this region. |
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