000	02038nam##2200301za#4500
001	9.572342
003	CaOODSP
005	20210624183155
007	cr |||||||||||
008	150406|1996||||xxc|||||o    f|0| 0 eng|d
040	|aCaOODSP|beng
043	|an-cn---
086	1 |aF21-4/96-8E-PDF
110	1 |aCanada. |bDepartment of Finance.
245	10|aCapital tax issues / |h[electronic resource]|c[by] Peter E. McQuillan and E. Cal Cochrane ; prepared for the Technical Committee on Business Taxation.
260	|aOttawa - Ontario : |bFinance Canada |cDecember 1996.
300	|a48p.|breferences, table
490	1 |aWorking paper|v96-8
500	|a"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.
520	3 |aThis 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
590	|a11-30-Supp|b2011-12-02
690	07|aIncome tax|2gcpds
720	1 |aMcQuillan, Peter E.
720	1 |aCochrane, E. Cal
775	08|tL'impôt sur le capital / |w(CaOODSP)9.602719
776	0#|tCapital tax issues / |w(CaOODSP)9.613809
830	#0|aWorking paper ;|v96-8|w(CaOODSP)9.506727
856	40|ahttp://publications.gc.ca|qPDF|s161 KB|uhttps://publications.gc.ca/collections/Collection/F21-4-96-8E.pdf|y96-8