Death taxes / by John G. Smith, D.B. Fields, E.J. Mockler.: Z1-1962/1-1-11E-PDF
"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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Department/Agency | Canada. Royal Commission on Taxation, issuing body. |
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Title | Death taxes / by John G. Smith, D.B. Fields, E.J. Mockler. |
Series title | Studies of the Royal Commission on Taxation ; no. 11 |
Publication type | Series - View Master Record |
Language | [English] |
Format | Electronic |
Electronic document | |
Note(s) | Digitized edition from print [produced by Privy Council Canada]. "December 1964." "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. Includes bibliographical references. |
Publishing information | Ottawa, Canada : Royal Commission on Taxation : Queen's Printer and Controller of Stationery, 1967. |
Author / Contributor | Smith, John G., 1935- author. |
Description | 1 online resource (viii, 110 pages). |
Catalogue number |
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Subject terms | Inheritance and transfer tax -- Canada. Inheritance and transfer tax -- Law and legislation -- Canada. Successions et héritages -- Impôts -- Canada. Successions et héritages -- Impôts -- Droit -- Canada. |
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