The taxation of capital gains / by Geoffrey R. Conway, Faculty of Administrative Studies, York University.: Z1-1962/1-1-19-1E-PDF
"Given that the government is to finance a substantial part of its expenditures through an income tax, the question of whether or not capital gains should be included with income is basically one of deciding whether equity is of any importance"--Introduction, page 1.
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| Department/Agency | Canada. Royal Commission on Taxation, issuing body. |
|---|---|
| Title | The taxation of capital gains / by Geoffrey R. Conway, Faculty of Administrative Studies, York University. |
| Series title | Studies of the Royal Commission on Taxation ; no. 19 |
| Publication type | Series - View Master Record |
| Language | [English] |
| Format | Electronic |
| Electronic document | |
| Note(s) | Digitized edition from print [produced by Privy Council Canada]. "February 1967." "This volume is the first of a two-part study of capital gains. The second part, Study Number 19B, The Law Concerning Capital Gains has been published by the Commission." Includes bibliographical references. |
| Publishing information | Ottawa, Canada : Royal Commission on Taxation : Queen's Printer and Controller of Stationery, 1968. |
| Author / Contributor | Conway, G. R.(Geoffrey R.),author. |
| Description | 1 online resource (xv, 360 pages) : graph. |
| Catalogue number |
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| Subject terms | Capital gains tax -- Canada. Capital gains tax -- Law and legislation -- Canada. Income -- Canada. Impôt sur les gains en capital -- Canada. Impôt sur les gains en capital -- Droit -- Canada. Revenu -- Canada. |
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