00000nam 2200000zi 4500 9.891341 CaOODSP 20221107172844 m o d f cr |n||||||||| 200911s1967 oncd ob f000 0 eng d CaOODSP eng rda CaOODSP n-cn--- Z1-1962/1-1-10E-PDF Z1-1962-1-1-10 Mockler, E. J., author. Taxation of the family / by E.J. Mockler, John G. Smith, Claude Frenette. Ottawa, Canada : Royal Commission on Taxation : Queen's Printer and Controller of Stationery, 1967. 1 online resource (vi, 149 pages) : graph. text txt rdacontent computer c rdamedia online resource cr rdacarrier Studies of the Royal Commission on Taxation‏ ; no. 10 Digitized edition from print [produced by Privy Council Canada]. "June 1964." Includes bibliographical references. "In this study we shall be concerned with the treatment of the family by the tax laws. We shall deal with transactions between family members, with tax avoidance possibilities through income-splitting, the present taxation of employer-employee relations in the family setting, the gift tax laws, the uses and taxation of trusts in a restricted setting and the uses of the personal corporation for purposes of income splitting. Alternative plans with revenue implications are set out together with a general discussion of these methods"--Introduction, page 2. Income tax Canada. Families Taxation Canada. Impôt sur le revenu Canada. Familles Impôts Canada. Canada. Royal Commission on Taxation, issuing body. Studies of the Royal Commission on Taxation‏ ; no. 10 (CaOODSP)9.873180 PDF 50.14 MB https://publications.gc.ca/collections/collection_2020/bcp-pco/Z1-1962-1-1-10-eng.pdf