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The thesis seeks to find some satisfactory concept of income and contrasts economic income concepts with accounting concepts. The case for price-level accounting is set out by illustrating from various case studies the deviation of income in real terms from reported income, and by considering the theoretical arguments in favour of price-level accounting. Arguments against price-level accounting then follow. Principles underlying the two main schools: the purchasing power historical cost system and the current cost system are next considered followed by a demonstration and appraisal of the application of several price-level accounting systems that have been proposed. Finally a reconciliation between economic and accounting concepts of income is attempted, and a position in favour of price-level accounting is supported. / Business, Sauder School of / Graduate

The new Income Tax Act (S.C. 1970-71, c.63), formely known as Bill C-259, has introduced important changes and many new rules into Canadian legislation, which affect taxation of non-residents. This thesis is a study of the tax treatment which the new law imposes on non-residents and an examination of the differences from the previous system. However, taxation of non-residents depends not only on statutes but also on case law. Therefore, attention is devoted to judicial decisions to ascertain whether they conflict with the new statutory provisions. This thesis studies non-residents earning income from a business they carry on in Canada, and deriving income from investments they make in Canada. The comparatively simple situations of persons holding employments in Canada, or receiving pension payments from Canadian sources are not analyzed. The study is limited to the law normally applicable without modifications dependent on international treaties. The thesis is organized in seven main chapters and a short conclusion. The first chapter summarizes the reasons making taxation of non-residents a complexe matter, and the rules governing it. The second chapter is devoted to the definition of residence as well as to a brief comparison with certain other countries. The tax consequences of non-residents carrying on business in Canada and the methods available are examined in the third chapter. The taxation of the different forms of investment income which non-residents may derive from Canada is the object of the fourth chapter. The non-resident-owned investment corporation, that is to say the special vehicle afforded to foreign investors, is analyzed in the fifth chapter. The sixth chapter explains the technical provisions aimed at counteracting thin capitalization. The taxation of capital gains realized by non-residents is studied in the chapter seven. Finally, some conclusions are drawn in the eighth and last chapter. / Law, Peter A. Allard School of / Graduate

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No description available.

The degree of inequality present in the distribution of income may be measured with a gini coefficient. If the distribution is found to empirically fit a particular distribution function, then the gini coefficient may be derived from the mean value of income and the variation from the mean. For the purpose of this study, the Beta II distribution was used as the function which most closely approximates the actual distribution of income. The Beta II function provides the skewness which is normally found in an income distribution as well as fulfilling other required characteristics. The degree of inequality was approximated for the distribution of income from all sources and from ten separate components of income sources in constant (1973) dollars. Next, permanent income from all sources and from the ten component sources was estimated based upon actual income using the double exponential smoothing forecasting technique. The estimations of permanent income, which can be thought of as expected income, were used to derive measures of permanent income inequality. The degree of actual income inequality and the degree of permanent income inequality, both being represented by the hypothetical gini coefficient , were compared and tested for statistical differences. For the entire period under investigation, 1952 to 1979, the net effect was no statistically significant difference between permanent and actual income inequality, as was expected. However, significant differences were found in comparing year by year. Relating permanent income inequality to the underlying, structural inequality present in a given distribution, conclusions were drawn regarding the role of mobility in its ability to alter the actual distribution of income. The impact of business fluctuations on the distribution of permanent income relative to the distribution of actual income was studied in an effort to reach general conclusions. In general, cyclical upswings tend to reduce permanent inequality relative to actual inequality. Thus, despite the empirically supported relationship between income inequality and economic growth, it would appear that unexpected growth tends to favor a more equal distribution of income.

The subject of tax avoidance and tax reduction within the framework of the income tax legislation has so far not been dealt with in any work in South Africa and this is, therefore, the first work of its kind. My approach in this work has generally been, firstly, to set out the effect of the law in the light of the court decisions, the depart- mental practice and my own interpretations; secondly, to consider and discuss the extent to which taxpayers can arrange their affairs within the letter of the law in order to avoid or reduce tax and the prejudicial effect on the public revenue, and finally to offer my criticisms, suggestions and recommendations. It was inevitable that during the course of my studies and investigation into the workings of the Income Tax Act and the incidence of the taxes levied, various anomalies, inequities and obscurities would present themselves. Although some of these bear no or little relation to the problem of tax avoidance and tax reduction, I have nevertheless considered it necessary to deal with them in this work. Often they lead to results quite opposed to well-established commercial and accountancy practice. I have attempted to show how this conflict that exists between the Income Tax Act and the accountant's and business man's approach frequently results in the taxable income not coinciding with the profits as ascertained on the basis of ordinary, commercial and accountancy principles. Many of these aspects have up till now received very scant thought, and I have, therefore, felt that they should be clarified with a view to making both the taxpaying public and the fiscus fully conscious of them. The legislator and the taxpayer should be ever mindful of anomalies, inequities and obscurities in the law, because only by continual discussion and criticism can one hope for their ultimate eradication and hence for a better and fairer tax system.

The study examined tax legislation that affects Public Benefit Organisations (PBOs) with specific emphasis on sports organisations. The relevance of the legislation was examined and secondly, where applicable, a review on how specific sports organisations (PBOs and recreational clubs) implemented the tax legislation was performed. A detailed analysis of the national and international sports environment was presented in order to inform the study. This was followed by a comprehensive examination of each section of the Income Tax Act in relation to PBOs and sport. A brief comparative study was also undertaken to benchmark South Africa against countries playing the same or similar sports. As the tax on Public Benefit Organisations is a relatively recent tax, little or no analysis has yet been conducted on its relevance and the implementation thereof. This study served to critically analyse the implementation of this tax by sports organisations using the limited data available in the public domain. The results revealed that the legislation is excessive, particularly for recreational clubs, taking into consideration South Africa's sporting development needs. In support of the findings, it is recommended that the Treasury consider separating the legislation affecting sports organisations from legislation affecting other Public Benefit Organisations.

Indiana University-Purdue University Indianapolis (IUPUI) / In this exploratory, qualitative study, the author examined the lived experiences of low-income type 2 diabetics around managing their diabetes. Semi-structured, individual interviews were conducted with volunteer participants from a Midwest student outreach clinic (N=14; 8 men, 6 women). Interviews were first analyzed using LUUUUTT model from the Coordinated Management of Meaning (CMM) theory for gaps between stories lived and stories told. Findings suggest that the lived experience of the majority of the participants had low social support and heightened stress around managing their diabetes. Using the Communication Complex framework, the patterns of interactions around these two tensions were analyzed to make suggestions for change.

This thesis examines urban inequalities in the Canadian context and focuses on Ottawa, the capital city. Firstly, income inequality in the eight largest Census Metropolitan Areas in Canada, between 1971 and 2016, is examined through an analysis of income polarization and its spatial patterns. The middle-income group has declined across CMAs, while the low-income group has usually expanded. Concurrently, increasing spatial fragmentation is identified in every CMA examined. Local spatial autocorrelation identified clustering of high-income Census Tracts (CTs) suggesting that these areas are more resilient to fragmentation. Therefore, patterns of urban inequality are ones of an unequivocally disappearing middle-income population with an increasingly spatially fragmented urban income-scape. At local levels, inequality is manifest in processes such as gentrification. To increase the spatial and temporal ability to monitor and map gentrification in a large city, artificial intelligence and Google Street View imagery were used to identify visual improvements to properties that are indicative of gentrification between 2007 and 2016. A deep Siamese convolutional neural network (SCNN) and VGG19 backbone was trained to recognize visual gentrification-like changes of properties over time. This deep mapping model achieved a 95.6% level of accuracy in identifying the visual signs of property improvement using 86110 georeferenced photographs of individual properties in Ottawa, Canada. Given that the residential/commercial property itself is the atomic object of gentrification, properties identified as having undergone a gentrification like visual change were mapped as points to produce kernel density maps that reduce noise and identify regions of high visual property change intensity (hot spots). The intensity of visual property improvements exhibited strong concordance with the spatial pattern of building permits between 2011 and 2016. The results confirmed areas known to be undergoing gentrification and also presented areas where the process was not previously suspected of occurring. Thirdly, a select set of census-based quantitative methods of modelling gentrification were compared between 2006 and 2016 at both the CT and the finer dissemination area unit of analysis. All models were tested against their ability to predict the density of GSV-points per unit residential area that were predicted by the Siamese deep learning model. For the CT level, two new regression models were created using all the census variables identified within the learned literature. An OLS multivariable regression model was created using backward stepwise regression, after which only age (youth), dwelling-value, income & occupation were retained. Residual spatial dependence in the OLS required a spatial linear model specification. A spatially lagged simultaneous autoregressive model (SAR Lag_y) explained 57% of the variance in GSV-point density in Ottawa. Out of all the models tested, the SAR Lag_y possessed the strongest spatial correlation with the original pattern of GSV point density as measured using Lee's L bivariate spatial autocorrelation statistic. A second model was produced using quasibinomial regression in order to predict the probability of a given CT being gentrified. That model achieved 91.7% accuracy. Out of the five reproduced models from the literature, one preformed close to as well as our new models in predicting GSV-point density per unit residential area. While there is some agreement between models that purport to measure gentrification, there are considerable differences between models, which suggests that census-based gentrification measure should be locally focused.