00000nam 2200000za 4500 9.862888 CaOODSP 20221107161136 cr ||||||||||| 181005s1986 oncd||| o f000 0 eng d CaOODSP eng eng fre n-cn--- EC22-3/1986-313E-PDF Dahlby, B. G. Taxation of life insurance in Canada [electronic resource] / by B. Dahlby and A. Macnaughton. Ottawa : Economic Council of Canada, 1986. viii, 92 p. : charts. Discussion paper ; no. 313 "September 1986." Digitized edition from print [produced by the Publishing and Depository Services Directorate]. Includes bibliographic references. "This study examines one of the most technically complex and politically sensitive areas of tax policy-the taxation of life insurance companies and policyholders. The diversity of life insurance tax systems currently applying in different countries testifies to the lack of consensus as to the appropriate system of taxation"--Abstract. Includes abstract in French. gccst Life insurance gccst Taxes Macnaughton, A. Economic Council of Canada. Discussion paper (Economic Council of Canada) no. 313 (CaOODSP)9.855540 PDF 9.67 MB https://publications.gc.ca/collections/collection_2018/ecc/EC22-3-1986-313-eng.pdf