00000nam 2200000zi 4500 9.891678 CaOODSP 20221107172942 m o d f cr |n||||||||| 200922s1967 onc ob f000 0 eng d CaOODSP eng rda CaOODSP n-cn--- Z1-1962/1-1-13E-PDF Z1-1962-1-1-13 Mockler, E. J., author. Gift tax / by E.J. Mockler and Donald B. Fields. Ottawa, Canada : Royal Commission on Taxation : Queen's Printer and Controller of Stationery, 1967. 1 online resource (vii, 41 pages). text txt rdacontent computer c rdamedia online resource cr rdacarrier Studies of the Royal Commission on Taxation‏ ; no. 13 Digitized edition from print [produced by Privy Council Canada]. "June 1964." Includes bibliographical references. "The gift tax provisions of the Income Tax Act were first introduced in 1935. The amending Bill was assented to on June 28, 1935, some of the provisions were made retroactive to January of that year, while others were made applicable to the 1934 and subsequent taxation years. Since its introduction the gift tax has been amended a number of times. These amendments, which have not effected drastic changes in the structure of the tax, will be considered under various headings in this study"--Introduction, page 1. Gifts Taxation Canada. Gifts Taxation Law and legislation Canada. Donations Impôts Canada. Donations Impôts Droit Canada. Canada. Royal Commission on Taxation, issuing body. Studies of the Royal Commission on Taxation‏ ; no. 13 (CaOODSP)9.873180 PDF 12.21 MB https://publications.gc.ca/collections/collection_2020/bcp-pco/Z1-1962-1-1-13-eng.pdf