|
000
| 01866nam##2200313za#4500 |
|---|
| 001 | 9.613809 |
|---|
| 003 | CaOODSP |
|---|
| 005 | 20200327180440 |
|---|
| 007 | ta |
|---|
| 008 | 150406|1996||||xxc||||| f|0| 0 eng|d |
|---|
| 020 | |a0-662-25775-8 |
|---|
| 040 | |aCaOODSP|beng |
|---|
| 043 | |an-cn--- |
|---|
| 086 | 1 |aF21-4/96-8E |
|---|
| 110 | 1 |aCanada. |bDepartment of Finance. |
|---|
| 245 | 10|aCapital tax issues / |cby Peter E. McQuillan and E. Cal Cochrane. |
|---|
| 260 | |aOttawa - Ontario : |bFinance Canada |c1996. |
|---|
| 300 | |a40p. : |breferences, tables ; |c28 cm. |
|---|
| 490 | 1 |aWorking paper|v96-8 |
|---|
| 500 | |a"This paper examines the history of federal capital taxes beginning with the "temporary" capital tax on financial institutions introduced in May 1985 (Part VI tax).... The potential for economic distortions that may result from the imposition of federal capital taxes is considered as well as the effect of capital taxes on investment and business decisions. Common techniques that are used to minimize federal and provincial capital taxes are also discussed."--Abstract. |
|---|
| 520 | 3 |aThis paper examines the history of federal capital taxes beginning with the temporary capital tax on financial institutions introduced in May 1985 (Part VI tax).... The potential for economic distortions that may result from the imposition of federal capital taxes is considered as well as the effect of capital taxes on investment and business decisions. Common techniques that are used to minimize federal and provincial capital taxes are also discussed.--Abstract |
|---|
| 563 | |aSoftcover |
|---|
| 590 | |a97-18|b1997-05-02 |
|---|
| 690 | 07|aIncome tax|2gcpds |
|---|
| 720 | 1 |aMcQuillan, Peter E. |
|---|
| 720 | 1 |aCochrane, E. Cal |
|---|
| 775 | 08|tL'impôt sur le capital / |w(CaOODSP)9.624356 |
|---|
| 776 | 0#|tCapital tax issues / |w(CaOODSP)9.572342 |
|---|
| 830 | #0|aWorking paper ;|v96-8|w(CaOODSP)9.514611 |
|---|