000 01521cam  2200325za 4500
0019.862888
003CaOODSP
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008181005s1986    oncd||| o    f000 0 eng d
040 |aCaOODSP|beng
041 |aeng|bfre
043 |an-cn---
0861 |aEC22-3/1986-313E-PDF
1001 |aDahlby, B. G.
24510|aTaxation of life insurance in Canada |h[electronic resource] / |cby B. Dahlby and A. Macnaughton.
260 |aOttawa : |bEconomic Council of Canada, |c1986.
300 |aviii, 92 p. : |bcharts.
4901 |aDiscussion paper ; |vno. 313
500 |a"September 1986."
500 |aDigitized edition from print [produced by the Publishing and Depository Services Directorate].
504 |aIncludes bibliographic references.
5203 |a"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.
546 |aIncludes abstract in French.
69207|2gccst|aLife insurance
69207|2gccst|aTaxes
7001 |aMacnaughton, A.
7102 |aEconomic Council of Canada.
830#0|aDiscussion paper (Economic Council of Canada)|vno. 313|w(CaOODSP)9.855540
85640|qPDF|s9.67 MB|uhttps://publications.gc.ca/collections/collection_2018/ecc/EC22-3-1986-313-eng.pdf