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Government of Canada tax expenditure account : a conceptual analysis and account of tax preferences in the federal income and commodity tax systems.: F34-97/1979E-PDF

"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.

Permanent link to this Catalogue record:
publications.gc.ca/pub?id=9.830803&sl=0

Publication information
Department/Agency
  • Canada. Department of Finance.
TitleGovernment of Canada tax expenditure account : a conceptual analysis and account of tax preferences in the federal income and commodity tax systems.
Publication typeMonograph
Language[English]
Other language editions[French]
FormatDigital text
Electronic document
Note(s)
  • 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.
Publishing information
  • [Ottawa] : Dept. of Finance Canada, 1979.
Description96 p.
Catalogue number
  • F34-97/1979E-PDF
Subject terms
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