000	02026cam  2200361zi 4500
001	9.891341
003	CaOODSP
005	20221107172844
006	m     o  d f
007	cr |n|||||||||
008	200911s1967    oncd    ob   f000 0 eng d
040	|aCaOODSP|beng|erda|cCaOODSP
043	|an-cn---
086	1 |aZ1-1962/1-1-10E-PDF|zZ1-1962-1-1-10
100	1 |aMockler, E. J., |eauthor.
245	10|aTaxation of the family / |cby E.J. Mockler, John G. Smith, Claude Frenette.
264	1|aOttawa, Canada : |bRoyal Commission on Taxation : |bQueen's Printer and Controller of Stationery, |c1967.
300	|a1 online resource (vi, 149 pages) : |bgraph.
336	|atext|btxt|2rdacontent
337	|acomputer|bc|2rdamedia
338	|aonline resource|bcr|2rdacarrier
490	1 |aStudies of the Royal Commission on Taxation‏ ; |vno. 10
500	|aDigitized edition from print [produced by Privy Council Canada].
500	|a"June 1964."
504	|aIncludes bibliographical references.
520	|a"In this study we shall be concerned with the treatment of the family by the tax laws. We shall deal with transactions between family members, with tax avoidance possibilities through income-splitting, the present taxation of employer-employee relations in the family setting, the gift tax laws, the uses and taxation of trusts in a restricted setting and the uses of the personal corporation for purposes of income splitting. Alternative plans with revenue implications are set out together with a general discussion of these methods"--Introduction, page 2.
650	0|aIncome tax|zCanada.
650	0|aFamilies|xTaxation|zCanada.
650	6|aImpôt sur le revenu|zCanada.
650	6|aFamilles|xImpôts|zCanada.
710	1 |aCanada.|bRoyal Commission on Taxation, |eissuing body.
830	#0|aStudies of the Royal Commission on Taxation‏ ;|vno. 10|w(CaOODSP)9.873180
856	40|qPDF|s50.14 MB|uhttps://publications.gc.ca/collections/collection_2020/bcp-pco/Z1-1962-1-1-10-eng.pdf