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008201210t19761977onc     o    f000 0 eng d
020 |z0660008823
040 |aCaOODSP|beng|erda|cCaOODSP
043 |an-cn---
086 |aZ1-1975/1-41-28E-PDF|zZ1-1975/1-41-28
1102 |aStikeman, Elliott, Tamaki, Mercier and Robb (Firm)|eauthor.
24510|aCorporate concentration and the Canadian tax system : |ba background report / |cby Stikeman, Elliott, Tamaki, Mercier and Robb.
264 1|aMississauga, Ontario : |bPhase I Printing Ltd., |cSeptember 1976.
264 4|bMinister of Supply and Services Canada, |c©1977
300 |a1 online resource (iv, 39 pages).
336 |atext|btxt|2rdacontent
337 |acomputer|bc|2rdamedia
338 |aonline resource|bcr|2rdacarrier
4901 |aStudy ; |vno. 28
500 |aDigitized edition from print [produced by Privy Council Office].
500 |aIssued also in French under title : La fiscalité canadienne et le groupement de sociétés : une recherche scientifique.
5050 |apt. one: General Rules Concerning Corporate Tax Rates and the Computation of Income -- pt. two: Corporations and their Shareholders, and the Distinction Between Public and Private Corporations -- pt. three: Transfer of Assets, Share-For-Share Exchanges, Amalgamations, Liquidations and Other Corporate Reorganizations -- pt. four: The Taxation of Individuals: Employees' Stock Ownership Plans and Venture Capital Corporations -- Conclusion.
520 |a"This report aims to summarize and comment on certain aspects of the Canadian income tax system which may have a bearing on a study of the broader issues relating to corporate concentration in Canada. In particular, we have been asked to summarize those provisions of the Income Tax Act which may have an impact on the matters before the Commission, and to make any relevant observations. Thus, the study does not seek to analyze the general impact of taxation on the Canadian economy"--Introduction, page 1.
61010|aCanada. |tIncome Tax Act.
61016|aCanada. |tLoi de l'impôt sur le revenu.
650 0|aCorporations|xTaxation|zCanada.
650 6|aEntreprises|xImpôts|zCanada.
7101 |aCanada. |bRoyal Commission on Corporate Concentration, |eissuing body.
77508|tLa fiscalité canadienne et le groupement de sociétés : |w(CaOODSP)9.943102
830#0|aStudy (Canada. Royal Commission on Corporate Concentration)|vno. 28.|w(CaOODSP)9.873200
85640|qPDF|s22.54 MB|uhttps://publications.gc.ca/collections/collection_2020/bcp-pco/Z1-1975-1-41/Z1-1975-1-41-28-eng.pdf