Journal of
Accounting and Taxation

  • Abbreviation: J. Account. Taxation
  • Language: English
  • ISSN: 2141-6664
  • DOI: 10.5897/JAT
  • Start Year: 2009
  • Published Articles: 209

Table of Content: December 2009; 1(5)

December 2009

Priority sector advances: Trends, issues and strategies

An enunciation of the need to channelise the flow of credit to certain sectors of the economy, known as the priority sectors, in the largest interest of the country, can be traced to the Reserve Bank’s credit policy for the year 1967 - 1968. The government initiated measures for social control over banks in 1967 - 1968 with a view to securing a better adaptation of the banking system to the needs of economic...

Author(s): R. K. Uppal

December 2009

Corporate taxation and capital gains realization in Canada

In this paper, an empirical work is designed to test whether corporate capital gains realization is associated with corporate tax. Under Canadian tax rules, capital gains are taxed when a taxpayer realizes them, rather than at the time that those gains accrue. It was tested whether corporate tax status, including accumulated loss-carry-overs, affects the decision to realize capital gains. Using financial statements from...

Author(s): Tao Zeng