000 01705cam  2200289za 4500
0019.830803
003CaOODSP
00520221107145616
007cr |||||||||||
008170118s1979    onc    #o||||f|0| 0|eng d
040 |aCaOODSP|beng
043 |an-cn---
0861 |aF34-97/1979E-PDF
1101 |aCanada. |bDepartment of Finance.
24510|aGovernment of Canada tax expenditure account |h[electronic resource] : |ba conceptual analysis and account of tax preferences in the federal income and commodity tax systems.
260 |a[Ottawa] : |bDept. of Finance Canada, |c1979.
300 |a96 p.
500 |aDigitized edition from print [produced by Finance Canada].
500 |aIssued also in French under title: Gouvernement du Canada compte des dépenses fiscales : une analyse conceptuelle des préférences fiscales des systèmes d'impôt sur le revenu et d'impôts indirects.
500 |a"December 1979."
504 |aIncludes bibliographical references.
520 |a"The Canadian tax system contains a number of provisions that give preferential treatment to certain groups of individuals or businesses in the form of tax exemptions, deductions, reduced tax rates, or tax credits. The purpose of these provisions is to grant a subsidy or incentive for those engaging in a specific activity or for those in certain special circumstances by lowering or deferring their tax liabilities. ..."--Intro.
69207|2gccst|aTaxes
69207|2gccst|aExpenditures
69207|2gccst|aBudgets
77508|tGouvernement du Canada compte des dépenses fiscales |w(CaOODSP)9.830808
85640|qPDF|s2.43 MB|uhttps://publications.gc.ca/collections/collection_2017/fin/F34-97-1979-eng.pdf