Report to the Minister of Finance / by the Special Committee on Corporate Taxation. : F32-6/1961E-PDF
"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.
Lien permanent pour cette publication :
publications.gc.ca/pub?id=9.827705&sl=1
Ministère/Organisme | Canada. Department of Finance. |
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Auteur collaborateur | Canada. Special Committee on Corporate Taxation. |
Titre | Report to the Minister of Finance / by the Special Committee on Corporate Taxation. |
Type de publication | Monographie |
Langue | [Anglais] |
Format | Électronique |
Document électronique | |
Note(s) | Digitized edition from print [produced by Finance Canada]. |
Information sur la publication | [Ottawa : s.n.], 1961. |
Description | 47 p. |
Numéro de catalogue |
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Descripteurs | Taxes Corporations |
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