00000nam##2200000za#4500 9.572342 CaOODSP 20210624183155 cr ||||||||||| 150406|1996||||xxc|||||o f|0| 0 eng|d CaOODSP eng n-cn--- F21-4/96-8E-PDF Canada. Department of Finance. Capital tax issues / [electronic resource] [by] Peter E. McQuillan and E. Cal Cochrane ; prepared for the Technical Committee on Business Taxation. Ottawa - Ontario : Finance Canada December 1996. 48p. references, table Working paper 96-8 "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. 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 11-30-Supp 2011-12-02 Income tax gcpds McQuillan, Peter E. Cochrane, E. Cal L'impôt sur le capital / (CaOODSP)9.602719 Capital tax issues / (CaOODSP)9.613809 Working paper ; 96-8 (CaOODSP)9.506727 http://publications.gc.ca PDF 161 KB https://publications.gc.ca/collections/Collection/F21-4-96-8E.pdf 96-8