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      <marc:subfield code="a">Daly, Michael J.,</marc:subfield>
      <marc:subfield code="d">1949-</marc:subfield>
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      <marc:subfield code="a">The impact of tax reform on the taxation of corporate investment income </marc:subfield>
      <marc:subfield code="h">[electronic resource] / </marc:subfield>
      <marc:subfield code="c">by Michael J. Daly and Pierre Mercier.</marc:subfield>
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      <marc:subfield code="a">Ottawa : </marc:subfield>
      <marc:subfield code="b">Economic Council of Canada, </marc:subfield>
      <marc:subfield code="c">1987.</marc:subfield>
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      <marc:subfield code="a">ix, 34, [10] p.</marc:subfield>
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      <marc:subfield code="a">Discussion paper ; </marc:subfield>
      <marc:subfield code="v">no. 337</marc:subfield>
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      <marc:subfield code="a">"September 1987."</marc:subfield>
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      <marc:subfield code="a">"The purpose of this paper is to evaluate the impact of the 1986 federal budget and the 1987 White Paper by concentrating on the provisions that influence the taxation of corporate investment income"--Abstract, p. iii.</marc:subfield>
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      <marc:subfield code="a">Includes abstract in French.</marc:subfield>
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      <marc:subfield code="a">Mercier, Pierre.</marc:subfield>
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      <marc:subfield code="a">Economic Council of Canada.</marc:subfield>
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      <marc:subfield code="a">Discussion paper (Economic Council of Canada)</marc:subfield>
      <marc:subfield code="v">no. 337</marc:subfield>
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      <marc:subfield code="q">PDF</marc:subfield>
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      <marc:subfield code="u">https://publications.gc.ca/collections/collection_2018/ecc/EC22-3-1987-337-eng.pdf</marc:subfield>
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