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A review of the taxation of capital gains in Canada : an examination of the Canadian experience and of issues involved in proposals for change.: F2-51/1980E-PDF

"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.

Permanent link to this Catalogue record:
publications.gc.ca/pub?id=9.827068&sl=0

Publication information
Department/Agency
  • Canada. Department of Finance.
  • Canada. Tax Analysis and Commodity Tax Division.
TitleA review of the taxation of capital gains in Canada : an examination of the Canadian experience and of issues involved in proposals for change.
Publication typeMonograph
Language[English]
FormatDigital text
Electronic document
Note(s)
  • 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.
Publishing information
  • [Ottawa] : Dept. of Finance Canada, 1980.
Description58 p. : ill., charts.
Catalogue number
  • F2-51/1980E-PDF
Subject terms
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