00000nam 2200000zi 4500 9.891702 CaOODSP 20221107172946 m o d f cr |n||||||||| 200923s1967 onc ob f000 0 eng d CaOODSP eng rda CaOODSP n-cn--- Z1-1962/1-1-16E-PDF Z1-1962/1-1/16 Sherbaniuk, Douglas J., author. Specific types of personal income / by Douglas J. Sherbaniuk, Faculty of Law, University of Toronto. Ottawa, Canada : Royal Commission on Taxation : Queen's Printer and Controller of Stationery, 1967. 1 online resource (xi, 277 pages). text txt rdacontent computer c rdamedia online resource cr rdacarrier Studies of the Royal Commission on Taxation‏ ; no. 16 Digitized edition from print [produced by Privy Council Canada]. "February 1967." Includes bibliographical references. "The bulk of personal income in Canada is made up of salary and wages, which have been subject to the federal income tax since its inception in 1917. Under the Income War Tax Act, "income" was defined in section 3 as including "...the annual net profit or gain or gratuity, whether ascertained and capable of computation as being wages, salary, or other fixed amount...." The words "wages" and "salary" were not defined"--Introduction, page 1. Income Canada. Income tax Canada. Revenu Canada. Impôt sur le revenu Canada. Canada. Royal Commission on Taxation, issuing body. Studies of the Royal Commission on Taxation‏ ; no. 16 (CaOODSP)9.873180 PDF 106.55 MB https://publications.gc.ca/collections/collection_2020/bcp-pco/Z1-1962-1-1-16-eng.pdf