Capital cost allowance / by Robert W. Davis, Peat, Marwick, Mitchell & Company.: Z1-1962/1-1-21E-PDF

"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.

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Publication information
Department/Agency Canada. Royal Commission on Taxation, issuing body.
Title Capital cost allowance / by Robert W. Davis, Peat, Marwick, Mitchell & Company.
Series title Studies of the Royal Commission on Taxation‏ ; no. 21
Publication type Series - View Master Record
Language [English]
Format Electronic
Electronic document
Note(s) Digitized edition from print [produced by Privy Council Canada].
"August 1966."
Includes bibliographical references.
Publishing information Ottawa, Canada : Royal Commission on Taxation : Queen's Printer and Controller of Stationery, 1967.
Author / Contributor Davis, Robert W., author.
Description 1 online resource (xv, 244 pages) : graphs.
Catalogue number
  • Z1-1962/1-1-21E-PDF
Subject terms Depreciation allowances -- Canada.
Taxation -- Canada.
Provisions pour dépréciation -- Canada.
Impôt -- Canada.
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