Examlex
Which of the following is not necessary to create an express trust?
Tax Shield
A reduction in taxable income for an individual or corporation achieved through allowable deductions such as mortgage interest, medical expenses, or depreciation.
Leasing NET Advantage
The financial benefit that results from leasing an asset rather than purchasing it, taking into account all costs and savings.
CCA Class
Categorization within the Capital Cost Allowance system in Canada that determines the depreciation rate for tax purposes on assets.
Tax Rate
The amount of money, in terms of a percentage, that the government collects as tax from enterprises or persons.
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