Gift tax / by E.J. Mockler and Donald B. Fields.: Z1-1962/1-1-13E-PDF
"The gift tax provisions of the Income Tax Act were first introduced in 1935. The amending Bill was assented to on June 28, 1935, some of the provisions were made retroactive to January of that year, while others were made applicable to the 1934 and subsequent taxation years. Since its introduction the gift tax has been amended a number of times. These amendments, which have not effected drastic changes in the structure of the tax, will be considered under various headings in this study"--Introduction, page 1.
Permanent link to this Catalogue record:
publications.gc.ca/pub?id=9.891678&sl=0
| Department/Agency | Canada. Royal Commission on Taxation, issuing body. |
|---|---|
| Title | Gift tax / by E.J. Mockler and Donald B. Fields. |
| Series title | Studies of the Royal Commission on Taxation ; no. 13 |
| 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 (vii, 41 pages). |
| Catalogue number |
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| Subject terms | Gifts -- Taxation -- Canada. Gifts -- Taxation -- Law and legislation -- Canada. Donations -- Impôts -- Canada. Donations -- Impôts -- Droit -- Canada. |