000
| 01935cam 2200373zi 4500 |
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001 | 9.891660 |
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003 | CaOODSP |
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005 | 20221107172939 |
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006 | m o d f |
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007 | cr |n||||||||| |
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008 | 200922s1967 onc ob f000 0 eng d |
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040 | |aCaOODSP|beng|erda|cCaOODSP |
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043 | |an-cn--- |
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086 | 1 |aZ1-1962/1-1-11E-PDF|zZ1-1962/1-1/11 |
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100 | 1 |aSmith, John G., |d1935- |eauthor. |
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245 | 10|aDeath taxes / |cby John G. Smith, D.B. Fields, E.J. Mockler. |
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264 | 1|aOttawa, Canada : |bRoyal Commission on Taxation : |bQueen's Printer and Controller of Stationery, |c1967. |
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300 | |a1 online resource (viii, 110 pages). |
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336 | |atext|btxt|2rdacontent |
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337 | |acomputer|bc|2rdamedia |
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338 | |aonline resource|bcr|2rdacarrier |
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490 | 1 |aStudies of the Royal Commission on Taxation ; |vno. 11 |
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500 | |aDigitized edition from print [produced by Privy Council Canada]. |
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500 | |a"December 1964." |
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500 | |a"This study was written during 1964. Some references were added in September 1966, citing a few recent cases and reflecting some changes in departmental practice"--page v. |
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504 | |aIncludes bibliographical references. |
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520 | |a"This study is concerned with two alternative assumptions, namely: (1) that the present estate tax be retained, (2) that the present estate tax be replaced by some other tax"--Introduction, page 3. |
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650 | 0|aInheritance and transfer tax|zCanada. |
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650 | 0|aInheritance and transfer tax|xLaw and legislation|zCanada. |
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650 | 6|aSuccessions et héritages|xImpôts|zCanada. |
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650 | 6|aSuccessions et héritages|xImpôts|xDroit|zCanada. |
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710 | 1 |aCanada.|bRoyal Commission on Taxation, |eissuing body. |
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830 | #0|aStudies of the Royal Commission on Taxation ;|vno. 11|w(CaOODSP)9.873180 |
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856 | 40|qPDF|s37.30 MB|uhttps://publications.gc.ca/collections/collection_2020/bcp-pco/Z1-1962-1-1-11-eng.pdf |
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