00000nam 2200000zi 4500 9.891769 CaOODSP 20221107172958 m o d f cr |n||||||||| 200924s1967 onc ob f000 0 eng d CaOODSP eng rda CaOODSP n-cn--- Z1-1962/1-1-22E-PDF Z1-1962/1-1/22 Bertrand, Robert J., author. Legislation, administration and interpretation processes in federal taxation / by Professors Robert J. Bertrand, Alice Desjardins, René Hurtubise ; with the assistance of Yves Ouellette. Ottawa, Canada : Royal Commission on Taxation : Queen's Printer and Controller of Stationery, 1967. 1 online resource (xx, 484 pages). text txt rdacontent computer c rdamedia online resource cr rdacarrier Studies of the Royal Commission on Taxation‏ ; no. 22 Digitized edition from print [produced by Privy Council Canada]. "Montreal, 1964." Includes bibliographical references. "It is on the basis of the Commission's inquiry that the present work has been prepared. It was conceived not as a detailed and complete review of the subject but as an introduction to the study of the legislative, administrative and judicial machinery of federal taxation. Its purpose is not to inquire into the effectiveness of the governmental machinery but simply to analyze the relations between the taxpayers and the Treasury in the light of the principles of equity and the requirements of civism"--Introduction, page 2. Taxation Law and legislation Canada. Droit fiscal Canada. Canada. Royal Commission on Taxation, issuing body. Studies of the Royal Commission on Taxation‏ ; no. 22 (CaOODSP)9.873180 PDF 166.32 MB https://publications.gc.ca/collections/collection_2020/bcp-pco/Z1-1962-1-1-22-eng.pdf