00000nam 2200000za 4500 9.827705 CaOODSP 20221107144852 cr ||||||||||| 161117s1961 onc |o f|0| 0 eng d CaOODSP eng n-cn--- F32-6/1961E-PDF Canada. Department of Finance. Report to the Minister of Finance [electronic resource] / by the Special Committee on Corporate Taxation. [Ottawa : s.n.], 1961. 47 p. Digitized edition from print [produced by Finance Canada]. "We have reviewed the present provisions of the Income Tax Act relating to corporate distributions in Canada and their historical background. We have considered the general effect of such provisions upon the Revenue and upon corporate enterprise and shareholders. We have studied the comparable provisions of the tax laws of other countries. These matters are dealt with more fully hereunder. ..."--P.2. gccst Taxes gccst Corporations Canada. Special Committee on Corporate Taxation. PDF 1011 KB https://publications.gc.ca/collections/collection_2016/fin/F32-6-1961-eng.pdf