Legislation, administration and interpretation processes in federal taxation / by Professors Robert J. Bertrand, Alice Desjardins, René Hurtubise ; with the assistance of Yves Ouellette.: Z1-1962/1-1-22E-PDF
"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.
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| Department/Agency | Canada. Royal Commission on Taxation, issuing body. |
|---|---|
| Title | Legislation, administration and interpretation processes in federal taxation / by Professors Robert J. Bertrand, Alice Desjardins, René Hurtubise ; with the assistance of Yves Ouellette. |
| Series title | Studies of the Royal Commission on Taxation ; no. 22 |
| Publication type | Series - View Master Record |
| Language | [English] |
| Format | Electronic |
| Electronic document | |
| Note(s) | Digitized edition from print [produced by Privy Council Canada]. "Montreal, 1964." Includes bibliographical references. |
| Publishing information | Ottawa, Canada : Royal Commission on Taxation : Queen's Printer and Controller of Stationery, 1967. |
| Author / Contributor | Bertrand, Robert J., author. |
| Description | 1 online resource (xx, 484 pages). |
| Catalogue number |
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| Subject terms | Taxation -- Law and legislation -- Canada. Droit fiscal -- Canada. |
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