000 01615cam  2200289za 4500
0019.827068
003CaOODSP
00520221107144727
007cr |||||||||||
008161107s1980    oncad  |o    f|0| 0 eng d
020 |z0-662-11190-7
040 |aCaOODSP|beng
043 |an-cn---
0861 |aF2-51/1980E-PDF|zF2-51/1980E
24502|aA review of the taxation of capital gains in Canada |h[electronic resource] : |ban examination of the Canadian experience and of issues involved in proposals for change.
260 |a[Ottawa] : |bDept. of Finance Canada, |c1980.
300 |a58 p. : |bill., charts.
500 |aIssued also in French under title: Étude du régime fiscal des gains en capital au Canada.
500 |a"November 1980."
500 |aDigitized edition from print [produced by Finance Canada].
504 |aIncluded bibliographical references.
520 |a"Since the taxation of capital gains was introduced in Canada in 1972, it has been the subject of much discussion. Concerns have been expressed about its impact on the economy. Various proposals for change have been made. These range from complete exemption of capital gains, to exemption for particular types of capital gains such as gains on the sale of shares of public companies, to moving from their present half-taxation to full taxation. ..."--Intro.
69207|2gccst|aIncome
69207|2gccst|aTaxes
7101 |aCanada. |bDepartment of Finance.
7101 |aCanada.|bTax Analysis and Commodity Tax Division.
85640|qPDF|s1.54 MB|uhttps://publications.gc.ca/collections/collection_2016/fin/F2-51-1980-eng.pdf