|
000
| 01655cam 2200313za 4500 |
|---|
| 001 | 9.862859 |
|---|
| 003 | CaOODSP |
|---|
| 005 | 20221107161130 |
|---|
| 007 | cr ||||||||||| |
|---|
| 008 | 181005s1986 oncd||| o f000 0 eng d |
|---|
| 040 | |aCaOODSP|beng |
|---|
| 041 | |aeng|bfre |
|---|
| 043 | |an-cn--- |
|---|
| 086 | 1 |aEC22-3/1986-307E-PDF |
|---|
| 100 | 1 |aJenkins, Glenn P. |
|---|
| 245 | 14|aThe role and economic implications of the Canadian dividend tax credits |h[electronic resource] / |cby Glenn P. Jenkins. |
|---|
| 260 | |aOttawa : |bEconomic Council of Canada, |c1986. |
|---|
| 300 | |av, 50 p. : |bcharts. |
|---|
| 490 | 1 |aDiscussion paper ; |vno. 307 |
|---|
| 500 | |a"June 1986." |
|---|
| 500 | |aDigitized edition from print [produced by the Publishing and Depository Services Directorate]. |
|---|
| 504 | |aIncludes bibliographic references. |
|---|
| 520 | 3 |a"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. |
|---|
| 546 | |aIncludes abstract in French. |
|---|
| 692 | 07|2gccst|aTax credits |
|---|
| 692 | 07|2gccst|aCorporations |
|---|
| 710 | 2 |aEconomic Council of Canada. |
|---|
| 830 | #0|aDiscussion paper (Economic Council of Canada)|vno. 307|w(CaOODSP)9.855540 |
|---|
| 856 | 40|qPDF|s4.74 MB|uhttps://publications.gc.ca/collections/collection_2018/ecc/EC22-3-1986-307-eng.pdf |
|---|