00000nam 2200000za 4500 9.848730 CaOODSP 20221107153740 cr ||||||||||| 171213s2017 onca ob f000 0 eng d CaOODSP eng YC13-0/421-24E-PDF Canada. Parliament. Senate. Standing Committee on National Finance. Fair, simple and competitive taxation [electronic resource] : the way forward for Canada / chair, The Honourable Percy Mockler ; deputy chairs, The Honourable André Pratte, The Honourable Mobina S.B. Jaffer. [Ottawa] : Senate, 2017. 45 p. : col. ill. Report of the Standing Senate Committee on National Finance ; [24th report, 42nd Parliament, 1st session] Issued also in French under title: Un régime fiscal équitable, simple et concurrentiel : la voie à suivre pour le Canada. "December 2017." Includes bibliographical references. "In July 2017, the Minister of Finance announced consultations on proposed changes to the Income Tax Act related to private corporations. The strong response from the Canadian small business community convinced the Standing Senate Committee on National Finance that it needed to hear from Canadians through an in-depth examination of these proposals. With this in mind, on 26 September 2017, the Senate authorized our committee to study the government’s proposed changes to the Income Tax Act respecting the taxation of private corporations and the tax planning strategies involved. This report summarizes the various perspectives and concerns we heard and presents our view of how the government should move forward in order to ensure that our tax system is fair, equitable, and conducive to economic growth"--P. 7, 10. gccst Income tax gccst Fiscal policy Mockler, Percy, 1949- Pratte, André, 1957- Jaffer, Mobina. Un régime fiscal équitable, simple et concurrentiel (CaOODSP)9.848735 Report of the Standing Senate Committee on National Finance ; 24th report, 42nd Parliament, 1st session (CaOODSP)9.506412 PDF 3.19 MB https://publications.gc.ca/collections/collection_2017/sen/yc13-0/YC13-0-421-24-eng.pdf