Provincial and Local Taxation in Canada, Volume 52, Issue 1Columbia University, Longmans, Green & Company, agents, 1912 - 171 pages |
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Page 136
... Inheritance taxes were pro- vided for in 1903 in an ordinance of the Northwest Ter ... direct line and in excess of $ 10,000 when passing to collateral relatives ... heirs were two and one - half per cent on amounts between $ 100,000 and ...
... Inheritance taxes were pro- vided for in 1903 in an ordinance of the Northwest Ter ... direct line and in excess of $ 10,000 when passing to collateral relatives ... heirs were two and one - half per cent on amounts between $ 100,000 and ...
Page 137
... heirs or personal representatives . " This Succession Duty Act has been amended from time to time , the chief amendments being added in 1905 , 1 when the exemption of property passing in the direct line was reduced to $ 50,000 and a ...
... heirs or personal representatives . " This Succession Duty Act has been amended from time to time , the chief amendments being added in 1905 , 1 when the exemption of property passing in the direct line was reduced to $ 50,000 and a ...
Page 138
... direct heirs and ex- ceeding $ 5,000 for others . The similarity in the acts is 1 Before 1909 ( 9 Edward VII , c . 12 ) three per cent was levied on amounts in excess of $ 800,000 . 2 55 Victoria , c . 6 . also seen in the purpose for ...
... direct heirs and ex- ceeding $ 5,000 for others . The similarity in the acts is 1 Before 1909 ( 9 Edward VII , c . 12 ) three per cent was levied on amounts in excess of $ 800,000 . 2 55 Victoria , c . 6 . also seen in the purpose for ...
Page 139
... Direct heirs pay two and one - half per cent when the value of the estate is greater than $ 25,000 but less than $ 100,000 , and five per cent when the value of the estate exceeds $ 100,000 . Collateral relatives pay five per cent and ...
... Direct heirs pay two and one - half per cent when the value of the estate is greater than $ 25,000 but less than $ 100,000 , and five per cent when the value of the estate exceeds $ 100,000 . Collateral relatives pay five per cent and ...
Page 140
... estate and the amount passing to one person . Direct heirs are allowed an exemption of $ 5,000 and the following rates are im- posed on amounts in excess of this . When the value of the estate is From $ 5,000 to $ 10,000 on all over ...
... estate and the amount passing to one person . Direct heirs are allowed an exemption of $ 5,000 and the following rates are im- posed on amounts in excess of this . When the value of the estate is From $ 5,000 to $ 10,000 on all over ...
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Common terms and phrases
according additional Alberta Alberta and Saskatchewan amended amount passing annual ascertained assessed value Assessment Act assessors authority banks British Columbia Brunswick business assessment Canadian Provinces cities and towns collateral relatives companies are taxed council debt direct heirs direct taxation districts domiciled Dominion subsidy Edward VII erty exceeding exceeds exemption of improvements fifty per cent five per cent grant gross earnings gross premiums imposed income tax increased insurance companies jurisdiction land values Legislature levied licenses Lower Canada Manitoba ment mile Montreal Northwest Territories Nova Scotia one-half per cent Ontario Order-in-Council paid up capital pay a tax payable payment personal property tax personalty poll tax population Prince Edward Island proportion Prov Provincial Government provisions Quebec Act ratio real estate real property required to pay residents Single Tax Review Stats statute labor Succession duties taxation in Canada tion township Upper Canada value of improvements Vancouver Victoria villages
Popular passages
Page 26 - An Act to provide by one general Law for the erection of Municipal Corporations and the establishment of Regulations of Police in and for the several Counties, Cities, Towns, Townships and Villages in Upper Canada, and may fall due within the ten years next after the passing of this Act.
Page 160 - All Crown lands, mines and minerals and royalties incident thereto, and the interest of the Crown in the waters within the province under The North-West Irrigation Act, 1898, shall continue to be vested in the Crown and administered by the Government of Canada for the purposes of Canada...
Page 64 - income" means the annual net profit or gain or gratuity, whether ascertained and capable of computation as being wages, salary, or other fixed amount, or unascertained as being fees or emoluments, or as being profits from a trade or commercial or financial or other business or calling, directly or indirectly received by a person from any office or employment, or from any profession or calling, or from any trade, manufacture or business, as the case may be...
Page 151 - Province,' any attempt to levy a tax on property locally situate outside the Province is beyond their competence.
Page 56 - A tax is a compulsory contribution from the person to the government to defray the expenses incurred in the common interest of all...
Page 158 - One thousand eight hundred and sixty-one, and in the Case of Nova Scotia and New Brunswick, by each subsequent Decennial Census until the Population of each of those two Provinces amounts to Four hundred thousand Souls, at which Rate such Grant shall thereafter remain.
Page 91 - Land shall be assessed at its actual cash value as it would be appraised in payment of a just debt from a solvent debtor...
Page 21 - They think it must be taken to enable the provincial legislature, whenever it shall see fit, to impose direct taxation for a local purpose upon a particular locality within the province.
Page 99 - J property, representing at least one-half in value thereof, petition the council against the same within one month after the last publication of a notice of the intention of the council to undertake the said work...
Page 21 - A direct tax is one which is demanded from the very persons who, it is intended or desired, should pay it. Indirect taxes are those which are demanded from one person in the expectation and intention that he shall indemnify himself at the expense of another: such as the excise or customs.