Welcome to the 2016/17 edition of Worldwide Tax Summaries (WWTS), one of the most comprehensive tax guides available. This year’s edition provides detailed information on corporate tax rates and rules in 155 countries worldwide. (a) the total of all amounts in respect of the interest in the policy that were included under section 12.2 of this Act or paragraph 56(1)(d.1) of the Income Tax Act, chapter 148 of the Revised Statutes of Canada, 1952, in computing the taxpayer’s income for the year or a preceding taxation year, and Low Income Housing Tax Credit Pilot Program - HUD/U.S. Low Income Housing Tax Credit Pilot Program Tom Goade • Correlation between 3rd party appraisal report of income and The property must be evaluated under two scenarios: a) the “hypothetical market value” of the property without ... Canadian Income Tax Act with Regulations, Annotated provides in-depth commentary, valuable cross-references and editorial notes from the best minds in the business. The Full Text of the Income Tax Act and Regulations. It has been 100 years since the Income War Tax Act first came into force.