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  2. Taxation in Canada - Wikipedia

    en.wikipedia.org/wiki/Taxation_in_Canada

    Capital tax is a tax charged on a corporation's taxable capital. Taxable capital is the amount determined under Part 1.3 of the Income Tax Act (Canada) plus accumulated other comprehensive income. On January 1, 2006, capital tax was eliminated at the federal level.

  3. Section 125 of the Constitution Act, 1867 - Wikipedia

    en.wikipedia.org/wiki/Section_125_of_the...

    The immunity would be illusory since, by the simple device of framing a tax as in personam rather than in rem one level of government could with impunity tax away the fruits of property owned by the other. The fundamental constitutional protection framed by s. 125 cannot depend on subtle nuances of form. [9]: p.1078

  4. Tax returns in Canada - Wikipedia

    en.wikipedia.org/wiki/Tax_returns_in_Canada

    Tax returns in Canada refer to the obligatory forms that must be submitted to the Canada Revenue Agency (CRA) each financial year for individuals or corporations earning an income in Canada. The return paperwork reports the sum of the previous year's (January to December) taxable income, tax credits, and other information relating to those two ...

  5. Income tax in Canada - Wikipedia

    en.wikipedia.org/wiki/Income_tax_in_Canada

    Further deductions are allowed in determining "taxable income", such as capital losses, half of capital gains included in income, and a special deduction for residents of northern Canada. Deductions permit certain amounts to be excluded from taxation altogether. "Tax payable before credits" is determined using five tax brackets and tax rates.

  6. Gift tax - Wikipedia

    en.wikipedia.org/wiki/Gift_tax

    Land donations are taxed at 0.8% under the stamp tax, while free purchase of products by persons (inheritance and gifts) is taxed at 10% under the stamp tax. Slovenia: The tax rate varies depending on the sum and line of succession and can vary from 0% to 40%. Spain: 34% South Africa: 25% South Korea: 50% Switzerland: Federal: Exempt. Spouse ...

  7. What Are Gift Tax Rates and When Do You Have To Pay? - AOL

    www.aol.com/gift-tax-rates-pay-190000114.html

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  8. Child tax credit - Wikipedia

    en.wikipedia.org/wiki/Child_tax_credit

    Comparison of the expanded CTC and the CTC under the Tax and Jobs Act of 2017 for a married couple filing jointly (depicts amount of credit per child) The child tax credit is available to taxpayers who have children under the age of 17 (or in 2021 under the age of 18). Since 2018, the CTC is $2,000 per qualifying child.

  9. Marital deduction - Wikipedia

    en.wikipedia.org/wiki/Marital_deduction

    Marital deduction, often referred to as gift to spouse, is a type of deduction that allows a person to give his or her spouse a gift with reduced or no tax imposed upon the transfer, for transfers given in a calendar year. [18] Some marital deduction laws even apply to transfers made postmortem.

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