000 01935cam  2200373zi 4500
0019.891660
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006m     o  d f      
007cr |n|||||||||
008200922s1967    onc     ob   f000 0 eng d
040 |aCaOODSP|beng|erda|cCaOODSP
043 |an-cn---
0861 |aZ1-1962/1-1-11E-PDF|zZ1-1962/1-1/11
1001 |aSmith, John G.,‏ ‎|d1935- |eauthor.
24510|aDeath taxes / |cby John G. Smith, D.B. Fields, E.J. Mockler.
264 1|aOttawa, Canada : |bRoyal Commission on Taxation : |bQueen's Printer and Controller of Stationery, |c1967.
300 |a1 online resource (viii, 110 pages).
336 |atext|btxt|2rdacontent
337 |acomputer|bc|2rdamedia
338 |aonline resource|bcr|2rdacarrier
4901 |aStudies of the Royal Commission on Taxation‏ ; |vno. 11
500 |aDigitized edition from print [produced by Privy Council Canada].
500 |a"December 1964."
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.
504 |aIncludes bibliographical references.
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.
650 0|aInheritance and transfer tax|zCanada.
650 0|aInheritance and transfer tax|xLaw and legislation|zCanada.
650 6|aSuccessions et héritages|xImpôts|zCanada.
650 6|aSuccessions et héritages|xImpôts|xDroit|zCanada.
7101 |aCanada.|bRoyal Commission on Taxation, |eissuing body.
830#0|aStudies of the Royal Commission on Taxation‏ ;|vno. 11|w(CaOODSP)9.873180
85640|qPDF|s37.30 MB|uhttps://publications.gc.ca/collections/collection_2020/bcp-pco/Z1-1962-1-1-11-eng.pdf