The role and economic implications of the Canadian dividend tax credits / by Glenn P. Jenkins.: EC22-3/1986-307E-PDF
"This paper summarizes the evolution of the dividend tax credit in Canada to its present form and evaluates the relative impact that this tax provision has had on the demand for alternative financial assets. Its role in the development of preferred shares in Canada is also studied. It is shown that the use of the dividend tax credit, in conjunction with preferred shares, has resulted in a degree of tax refundability for Canadian corporations with tax losses"--Abstract, p. v.
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| Department/Agency | Economic Council of Canada. |
|---|---|
| Title | The role and economic implications of the Canadian dividend tax credits / by Glenn P. Jenkins. |
| Series title | Discussion paper ; no. 307 |
| Publication type | Series - View Master Record |
| Language | [English] |
| Format | Electronic |
| Electronic document | |
| Note(s) | "June 1986." Digitized edition from print [produced by the Publishing and Depository Services Directorate]. Includes bibliographic references. Includes abstract in French. |
| Publishing information | Ottawa : Economic Council of Canada, 1986. |
| Author / Contributor | Jenkins, Glenn P. |
| Description | v, 50 p. : charts. |
| Catalogue number |
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| Subject terms | Tax credits Corporations |
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