Report to the Minister of Finance / by the Special Committee on Corporate Taxation.: F32-6/1961E-PDF
"We have reviewed the present provisions of the Income Tax Act relating to corporate distributions in Canada and their historical background. We have considered the general effect of such provisions upon the Revenue and upon corporate enterprise and shareholders. We have studied the comparable provisions of the tax laws of other countries. These matters are dealt with more fully hereunder. ..."--P.2.
Permanent link to this Catalogue record:
publications.gc.ca/pub?id=9.827705&sl=0
| Department/Agency | Canada. Department of Finance. |
|---|---|
| Collaborating author | Canada. Special Committee on Corporate Taxation. |
| Title | Report to the Minister of Finance / by the Special Committee on Corporate Taxation. |
| Publication type | Monograph |
| Language | [English] |
| Format | Electronic |
| Electronic document | |
| Note(s) | Digitized edition from print [produced by Finance Canada]. |
| Publishing information | [Ottawa : s.n.], 1961. |
| Description | 47 p. |
| Catalogue number |
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| Subject terms | Taxes Corporations |