00000nam 2200000za 4500 9.862859 CaOODSP 20221107161130 cr ||||||||||| 181005s1986 oncd||| o f000 0 eng d CaOODSP eng eng fre n-cn--- EC22-3/1986-307E-PDF Jenkins, Glenn P. The role and economic implications of the Canadian dividend tax credits [electronic resource] / by Glenn P. Jenkins. Ottawa : Economic Council of Canada, 1986. v, 50 p. : charts. Discussion paper ; no. 307 "June 1986." Digitized edition from print [produced by the Publishing and Depository Services Directorate]. Includes bibliographic references. "This paper summarizes the evolution of the dividend tax credit in Canada to its present form and evaluates the relative impact that this tax provision has had on the demand for alternative financial assets. Its role in the development of preferred shares in Canada is also studied. It is shown that the use of the dividend tax credit, in conjunction with preferred shares, has resulted in a degree of tax refundability for Canadian corporations with tax losses"--Abstract, p. v. Includes abstract in French. gccst Tax credits gccst Corporations Economic Council of Canada. Discussion paper (Economic Council of Canada) no. 307 (CaOODSP)9.855540 PDF 4.74 MB https://publications.gc.ca/collections/collection_2018/ecc/EC22-3-1986-307-eng.pdf