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008150406|1997||||xxc|||||o    f|0| 0 eng|d
040 |aCaOODSP|beng
043 |an-cn---
0861 |aF21-4/97-2E-PDF
1101 |aCanada. |bDepartment of Finance.
24514|aThe income tax compliance burden on Canadian big business / |h[electronic resource]|c[by] Brian Erard ; prepared for the Technical Committee on Business Taxation.
260 |aOttawa - Ontario : |bFinance Canada |cApril 1997.
300 |a37p.|breferences, tables
4901 |aWorking paper|v97-2
500 |a"This report presents the findings from a survey of large Canadian corporations concerning their cost of complying with federal and provincial corporate income and capital taxes. The survey was administered on behalf of the Technical Committee by the Tax Executives Institute during the summer of 1996, and it inquires about the size and composition of these costs as well as the respondents' attitudes and suggestions for reform."--Abstract.
5203 |aThis report presents the findings from a survey of large Canadian corporations concerning their cost of complying with federal and provincial corporate income and capital taxes. The survey was administered on behalf of the Technical Committee by the Tax Executives Institute during the summer of 1996, and it inquires about the size and composition of these costs as well as the respondents' attitudes and suggestions for reform.--Abstract
590 |a11-30-Supp|b2011-12-02
7201 |aErard, Brian
77508|tLe fardeau d'observation des règles fiscales pour les grandes entreprises canadiennes / |w(CaOODSP)9.602727
7760#|tThe income tax compliance burden on Canadian big business / |w(CaOODSP)9.614090
830#0|aWorking paper ;|v97-2|w(CaOODSP)9.506727
85640|ahttp://publications.gc.ca|qPDF|s104 KB|uhttps://publications.gc.ca/collections/Collection/F21-4-97-2E.pdf|y97-2