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Specific types of personal income / by Douglas J. Sherbaniuk, Faculty of Law, University of Toronto.: Z1-1962/1-1-16E-PDF

"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.

Permanent link to this Catalogue record:
publications.gc.ca/pub?id=9.891702&sl=0

Publication information
Department/Agency
  • Canada. Royal Commission on Taxation, issuing body.
TitleSpecific types of personal income / by Douglas J. Sherbaniuk, Faculty of Law, University of Toronto.
Series title
  • Studies of the Royal Commission on Taxation‏ ; no. 16
Publication typeMonograph - View Master Record
Language[English]
FormatDigital text
Electronic document
Note(s)
  • Digitized edition from print [produced by Privy Council Canada].
  • "February 1967."
  • Includes bibliographical references.
Publishing information
  • Ottawa, Canada : Royal Commission on Taxation : Queen's Printer and Controller of Stationery, 1967.
Author / Contributor
  • Sherbaniuk, Douglas J., author.
Description1 online resource (xi, 277 pages).
Catalogue number
  • Z1-1962/1-1-16E-PDF
Subject terms
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