Government of Canada tax expenditure account : a conceptual analysis and account of tax preferences in the federal income and commodity tax systems. : F34-97/1979E-PDF
"The Canadian tax system contains a number of provisions that give preferential treatment to certain groups of individuals or businesses in the form of tax exemptions, deductions, reduced tax rates, or tax credits. The purpose of these provisions is to grant a subsidy or incentive for those engaging in a specific activity or for those in certain special circumstances by lowering or deferring their tax liabilities. ..."--Intro.
Lien permanent pour cette publication :
publications.gc.ca/pub?id=9.830803&sl=1
| Ministère/Organisme | Canada. Department of Finance. |
|---|---|
| Titre | Government of Canada tax expenditure account : a conceptual analysis and account of tax preferences in the federal income and commodity tax systems. |
| Type de publication | Monographie |
| Langue | [Anglais] |
| Autres langues publiées | [Français] |
| Format | Électronique |
| Document électronique | |
| Note(s) | Digitized edition from print [produced by Finance Canada]. Issued also in French under title: Gouvernement du Canada compte des dépenses fiscales : une analyse conceptuelle des préférences fiscales des systèmes d'impôt sur le revenu et d'impôts indirects. "December 1979." Includes bibliographical references. |
| Information sur la publication | [Ottawa] : Dept. of Finance Canada, 1979. |
| Description | 96 p. |
| Numéro de catalogue |
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| Descripteurs | Taxes Expenditures Budgets |