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008161117s1961    onc    |o    f|0| 0 eng d
040 |aCaOODSP|beng
043 |an-cn---
0861 |aF32-6/1961E-PDF
1101 |aCanada. |bDepartment of Finance.
24510|aReport to the Minister of Finance |h[electronic resource] / |cby the Special Committee on Corporate Taxation.
260 |a[Ottawa : |bs.n.], |c1961.
300 |a47 p.
500 |aDigitized edition from print [produced by Finance Canada].
520 |a"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.
69207|2gccst|aTaxes
69207|2gccst|aCorporations
7101 |aCanada.|bSpecial Committee on Corporate Taxation.
85640|qPDF|s1011 KB|uhttps://publications.gc.ca/collections/collection_2016/fin/F32-6-1961-eng.pdf