000 01951cam  2200361zi 4500
0019.891762
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006m     o  d f      
007cr |n|||||||||
008200924s1967    oncd    ob   f000 0 eng d
040 |aCaOODSP|beng|erda|cCaOODSP
043 |an-cn---
0861 |aZ1-1962/1-1-21E-PDF|zZ1-1962/1-1/21
1001 |aDavis, Robert W., |eauthor.
24510|aCapital cost allowance / |cby Robert W. Davis, Peat, Marwick, Mitchell & Company.
264 1|aOttawa, Canada : |bRoyal Commission on Taxation : |bQueen's Printer and Controller of Stationery, |c1967.
300 |a1 online resource (xv, 244 pages) : |bgraphs.
336 |atext|btxt|2rdacontent
337 |acomputer|bc|2rdamedia
338 |aonline resource|bcr|2rdacarrier
4901 |aStudies of the Royal Commission on Taxation‏ ; |vno. 21
500 |aDigitized edition from print [produced by Privy Council Canada].
500 |a"August 1966."
504 |aIncludes bibliographical references.
520 |a"In the present study, consideration is given only to the treatment of those capital assets commonly referred toas "depreciable", that is, buildings, equipment, furniture and fixtures, automobiles and the like, and to three types of intangible assets—patents, franchises, and leasehold improvements. General consideration of what constitutes a capital outlay, and the treatment of other types of capital assets, are not dealt with in this study"--Introduction, page 1.
650 0|aDepreciation allowances|zCanada.
650 0|aTaxation|zCanada.
650 6|aProvisions pour dépréciation|zCanada.
650 6|aImpôt|zCanada.
7101 |aCanada.|bRoyal Commission on Taxation, |eissuing body.
830#0|aStudies of the Royal Commission on Taxation‏ ;|vno. 21|w(CaOODSP)9.873180
85640|qPDF|s83.97 MB|uhttps://publications.gc.ca/collections/collection_2020/bcp-pco/Z1-1962-1-1-21-eng.pdf