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A review of the taxation of capital gains in Canada : an examination of the Canadian experience and of issues involved in proposals for change. : F2-51/1980E-PDF

"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.

Lien permanent pour cette publication :
publications.gc.ca/pub?id=9.827068&sl=1

Renseignements sur la publication
Ministère/Organisme
  • Canada. Department of Finance.
  • Canada. Tax Analysis and Commodity Tax Division.
TitreA review of the taxation of capital gains in Canada : an examination of the Canadian experience and of issues involved in proposals for change.
Type de publicationMonographie
Langue[Anglais]
FormatTexte numérique
Document électronique
Note(s)
  • Issued also in French under title: Étude du régime fiscal des gains en capital au Canada.
  • "November 1980."
  • Digitized edition from print [produced by Finance Canada].
  • Included bibliographical references.
Information sur la publication
  • [Ottawa] : Dept. of Finance Canada, 1980.
Description58 p. : ill., charts.
Numéro de catalogue
  • F2-51/1980E-PDF
Descripteurs
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