Taxation of the family / by E.J. Mockler, John G. Smith, Claude Frenette.: Z1-1962/1-1-10E-PDF
"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.
Permanent link to this Catalogue record:
publications.gc.ca/pub?id=9.891341&sl=0
| Department/Agency | Canada. Royal Commission on Taxation, issuing body. |
|---|---|
| Title | Taxation of the family / by E.J. Mockler, John G. Smith, Claude Frenette. |
| Series title | Studies of the Royal Commission on Taxation ; no. 10 |
| Publication type | Series - View Master Record |
| Language | [English] |
| Format | Electronic |
| Electronic document | |
| Note(s) | Digitized edition from print [produced by Privy Council Canada]. "June 1964." Includes bibliographical references. |
| Publishing information | Ottawa, Canada : Royal Commission on Taxation : Queen's Printer and Controller of Stationery, 1967. |
| Author / Contributor | Mockler, E. J., author. |
| Description | 1 online resource (vi, 149 pages) : graph. |
| Catalogue number |
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| Subject terms | Income tax -- Canada. Families -- Taxation -- Canada. Impôt sur le revenu -- Canada. Familles -- Impôts -- Canada. |