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Corporate concentration and the Canadian tax system : a background report / by Stikeman, Elliott, Tamaki, Mercier and Robb.: Z1-1975/1-41-28E-PDF

"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.

Permanent link to this Catalogue record:
publications.gc.ca/pub?id=9.894526&sl=0

Publication information
Department/Agency
  • Stikeman, Elliott, Tamaki, Mercier and Robb (Firm) author.
Collaborating author
  • Canada. Royal Commission on Corporate Concentration, issuing body.
TitleCorporate concentration and the Canadian tax system : a background report / by Stikeman, Elliott, Tamaki, Mercier and Robb.
Series title
  • Study ; no. 28
Publication typeMonograph - View Master Record
Language[English]
Other language editions[French]
FormatDigital text
Electronic document
Note(s)
  • Digitized edition from print [produced by Privy Council Office].
  • Issued also in French under title : La fiscalité canadienne et le groupement de sociétés : une recherche scientifique.
  • pt. 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.
Publishing information
  • Mississauga, Ontario : Phase I Printing Ltd., September 1976.
  • Minister of Supply and Services Canada, ©1977
Description1 online resource (iv, 39 pages).
Catalogue number
  • Z1-1975/1-41-28E-PDF
Subject terms
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