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001 | 9.827068 |
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003 | CaOODSP |
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005 | 20221107144727 |
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007 | cr ||||||||||| |
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008 | 161107s1980 oncad |o f|0| 0 eng d |
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020 | |z0-662-11190-7 |
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040 | |aCaOODSP|beng |
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043 | |an-cn--- |
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086 | 1 |aF2-51/1980E-PDF|zF2-51/1980E |
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245 | 02|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. |
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260 | |a[Ottawa] : |bDept. of Finance Canada, |c1980. |
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300 | |a58 p. : |bill., charts. |
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500 | |aIssued also in French under title: Étude du régime fiscal des gains en capital au Canada. |
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500 | |a"November 1980." |
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500 | |aDigitized edition from print [produced by Finance Canada]. |
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504 | |aIncluded bibliographical references. |
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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. |
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692 | 07|2gccst|aIncome |
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692 | 07|2gccst|aTaxes |
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710 | 1 |aCanada. |bDepartment of Finance. |
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710 | 1 |aCanada.|bTax Analysis and Commodity Tax Division. |
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856 | 40|qPDF|s1.54 MB|uhttps://publications.gc.ca/collections/collection_2016/fin/F2-51-1980-eng.pdf |
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