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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Publication information
Department/Agency Canada. Royal Commission on Taxation, issuing body.
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
  • Z1-1962/1-1-11E-PDF
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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