Capital tax issues / by Peter E. McQuillan and E. Cal Cochrane. : F21-4/96-8E

This paper examines the history of federal capital taxes beginning with the temporary capital tax on financial institutions introduced in May 1985 (Part VI tax).... The potential for economic distortions that may result from the imposition of federal capital taxes is considered as well as the effect of capital taxes on investment and business decisions. Common techniques that are used to minimize federal and provincial capital taxes are also discussed.--Abstract

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Publication information
Department/Agency Canada. Department of Finance.
Title Capital tax issues / by Peter E. McQuillan and E. Cal Cochrane.
Series title Working paper96-8
Publication type Series - View Master Record
Language [English]
Other language editions [French]
Format Paper
Other formats Electronic-[English]
Note(s) "This paper examines the history of federal capital taxes beginning with the "temporary" capital tax on financial institutions introduced in May 1985 (Part VI tax).... The potential for economic distortions that may result from the imposition of federal capital taxes is considered as well as the effect of capital taxes on investment and business decisions. Common techniques that are used to minimize federal and provincial capital taxes are also discussed."--Abstract.
Publishing information Ottawa - Ontario : Finance Canada 1996.
Binding Softcover
Description 40p. : references, tables ; 28 cm.
ISBN 0-662-25775-8
Catalogue number
  • F21-4/96-8E
Subject terms Income tax
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