00000nam 2200000za 4500 9.827068 CaOODSP 20221107144727 cr ||||||||||| 161107s1980 oncad |o f|0| 0 eng d 0-662-11190-7 CaOODSP eng n-cn--- F2-51/1980E-PDF F2-51/1980E A review of the taxation of capital gains in Canada [electronic resource] : an examination of the Canadian experience and of issues involved in proposals for change. [Ottawa] : Dept. of Finance Canada, 1980. 58 p. : ill., charts. Issued also in French under title: Étude du régime fiscal des gains en capital au Canada. "November 1980." Digitized edition from print [produced by Finance Canada]. Included bibliographical references. "Since the taxation of capital gains was introduced in Canada in 1972, it has been the subject of much discussion. Concerns have been expressed about its impact on the economy. Various proposals for change have been made. These range from complete exemption of capital gains, to exemption for particular types of capital gains such as gains on the sale of shares of public companies, to moving from their present half-taxation to full taxation. ..."--Intro. gccst Income gccst Taxes Canada. Department of Finance. Canada. Tax Analysis and Commodity Tax Division. PDF 1.54 MB https://publications.gc.ca/collections/collection_2016/fin/F2-51-1980-eng.pdf