00000nam 2200000za 4500 9.830803 CaOODSP 20221107145616 cr ||||||||||| 170118s1979 onc #o||||f|0| 0|eng d CaOODSP eng n-cn--- F34-97/1979E-PDF Canada. Department of Finance. Government of Canada tax expenditure account [electronic resource] : a conceptual analysis and account of tax preferences in the federal income and commodity tax systems. [Ottawa] : Dept. of Finance Canada, 1979. 96 p. Digitized edition from print [produced by Finance Canada]. Issued also in French under title: Gouvernement du Canada compte des dépenses fiscales : une analyse conceptuelle des préférences fiscales des systèmes d'impôt sur le revenu et d'impôts indirects. "December 1979." Includes bibliographical references. "The Canadian tax system contains a number of provisions that give preferential treatment to certain groups of individuals or businesses in the form of tax exemptions, deductions, reduced tax rates, or tax credits. The purpose of these provisions is to grant a subsidy or incentive for those engaging in a specific activity or for those in certain special circumstances by lowering or deferring their tax liabilities. ..."--Intro. gccst Taxes gccst Expenditures gccst Budgets Gouvernement du Canada compte des dépenses fiscales (CaOODSP)9.830808 PDF 2.43 MB https://publications.gc.ca/collections/collection_2017/fin/F34-97-1979-eng.pdf