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Taxes

Investment allowance

When it comes to finance, understanding the concept of allowance for depreciable assets is crucial. This refers to the additional amount added to the initial cost of a qualifying asset for the purpose of depreciation. Typically, this allowance is granted in the year of acquisition or as soon as possible thereafter.

Fringe benefits

Fringe benefits are additional perks offered to employees in addition to their regular salary or wages. These benefits can take the form of monetary allowances, such as holi...

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Incidence of tax

When discussing taxes, it is important to understand the concept of tax burden. This refers to the economic impact of taxes on individuals or businesses. It is not necessari...

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Ruling

Tax authorities make decisions or give opinions based on factual situations that are presented to them during assessments or in response to inquiries from taxpayers. These d...

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Alien, tax treatment of

In the world of finance, we often come across the term "alien" when discussing tax liabilities. An alien is simply a person who is not a citizen of the country they reside i...

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