000 01850nam##2200289za#4500
0019.614090
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007ta
008150406|1997||||xxc|||||     f|0| 0 eng|d
020 |a0-662-26203-4
040 |aCaOODSP|beng
043 |an-cn---
0861 |aF21-4/97-2E
1101 |aCanada. |bDepartment of Finance.
24514|aThe income tax compliance burden on Canadian big business / |cby Brian Erard.
260 |aOttawa - Ontario : |bFinance Canada |c1997.
300 |a29p. : |breferences, tables ; |c28 cm.
4901 |aWorking paper|v97-2
500 |a"This report presents the findings from a survey of large Canadian corporations concerning their cost of complying with federal and provincial corporate income and capital taxes. The survey was administered on behalf of the Technical Committee by the Tax Executives Institute during the summer of 1996, and it inquires about the size and composition of these costs as well as the respondents' attitudes and suggestions for reform."--Abstract.
5203 |aThis report presents the findings from a survey of large Canadian corporations concerning their cost of complying with federal and provincial corporate income and capital taxes. The survey was administered on behalf of the Technical Committee by the Tax Executives Institute during the summer of 1996, and it inquires about the size and composition of these costs as well as the respondents' attitudes and suggestions for reform.--Abstract
563 |aSoftcover
590 |a97-44|b1997-10-31
7201 |aErard, Brian
77508|tLe fardeau d'observation des règles fiscales pour les grandes entreprises canadiennes / |w(CaOODSP)9.624570
7760#|tThe income tax compliance burden on Canadian big business / |w(CaOODSP)9.572351
830#0|aWorking paper ;|v97-2|w(CaOODSP)9.514611