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008171213s2017    onca    ob   f000 0 eng d
040 |aCaOODSP|beng
0861 |aYC13-0/421-24E-PDF
1101 |aCanada.|bParliament.|bSenate.|bStanding Committee on National Finance.
24510|aFair, simple and competitive taxation |h[electronic resource] : |bthe way forward for Canada / |cchair, The Honourable Percy Mockler ; deputy chairs, The Honourable André Pratte, The Honourable Mobina S.B. Jaffer.
260 |a[Ottawa] : |bSenate, |c2017.
300 |a45 p. : |bcol. ill.
4901 |aReport of the Standing Senate Committee on National Finance ; |v[24th report, 42nd Parliament, 1st session]
500 |aIssued also in French under title: Un régime fiscal équitable, simple et concurrentiel : la voie à suivre pour le Canada.
500 |a"December 2017."
504 |aIncludes bibliographical references.
516 |aElectronic monograph in PDF format.
520 |a"In July 2017, the Minister of Finance announced consultations on proposed changes to the Income Tax Act related to private corporations. The strong response from the Canadian small business community convinced the Standing Senate Committee on National Finance that it needed to hear from Canadians through an in-depth examination of these proposals. With this in mind, on 26 September 2017, the Senate authorized our committee to study the government’s proposed changes to the Income Tax Act respecting the taxation of private corporations and the tax planning strategies involved. This report summarizes the various perspectives and concerns we heard and presents our view of how the government should move forward in order to ensure that our tax system is fair, equitable, and conducive to economic growth"--P. 7, 10.
69207|2gccst|aIncome tax
69207|2gccst|aFiscal policy
7001 |aPratte, André,|d1957-
7001 |aJaffer, Mobina.
7001 |aMockler, Percy,|d1949-
77508|tUn régime fiscal équitable, simple et concurrentiel |w(CaOODSP)9.848735
830#0|aReport of the Standing Senate Committee on National Finance ;|v24th report, 42nd Parliament, 1st session|w(CaOODSP)9.506412
85640|qPDF|s3.19 MB|uhttp://publications.gc.ca/collections/collection_2017/sen/yc13-0/YC13-0-421-24-eng.pdf