The law concerning capital gains / by Geoffrey R. Conway, John G. Smith.: Z1-1962/1-1-19-2E-PDF
"Historically, Canadian courts have tended to refer to United Kingdom procedures to support their interpretation of Canadian statutes. Decisions on the Canadian tax legislation have been no exception. Reliance on United Kingdom jurisprudence to the exclusion of relevant United States decisions is in some ways illogical in view of the much closer ties between the Canadian and the United States economies, and some similarities in the tax legislation of the two countries"--Introduction, page 1.
Permanent link to this Catalogue record:
publications.gc.ca/pub?id=9.891754&sl=0
| Department/Agency | Canada. Royal Commission on Taxation, issuing body. |
|---|---|
| Title | The law concerning capital gains / by Geoffrey R. Conway, John G. Smith. |
| Series title | Studies of the Royal Commission on Taxation ; no. 19B |
| 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." Includes bibliographical references. |
| Publishing information | Ottawa, Canada : Royal Commission on Taxation : Queen's Printer and Controller of Stationery, 1967. |
| Author / Contributor | Conway, G. R.(Geoffrey R.),author. |
| Description | 1 online resource (vi, 157 pages). |
| 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. |