NO.PZ202109080500000402
问题如下：
The nature of the tax affecting Virginia that concerns Murray is most likely described as a tax on:选项：
A.wealth. B.income. C.value added.解释：
SolutionB is correct. The shares Virginia inherited from her husband had a substantial capital gain associated with them: Her cost base was around zero, and the shares were disposed of for $2.5 million through the disposition caused by the clause in the shareholder agreement. In Canada, one-half of capital gains are subject to tax at the individual’s marginal tax rate. This is a tax on income.
A is incorrect. As stated, Canada does not have an inheritance tax, which would be a tax on wealth.
C is incorrect. Value added taxes are taxes assessed in the intermediate steps of producing a good or service and are ultimately taxes on consumption/spending.
如题
