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| 01977cam 2200361zi 4500 |
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| 001 | 9.891678 |
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| 003 | CaOODSP |
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| 005 | 20221107172942 |
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| 006 | m o d f |
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| 007 | cr |n||||||||| |
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| 008 | 200922s1967 onc ob f000 0 eng d |
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| 040 | |aCaOODSP|beng|erda|cCaOODSP |
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| 043 | |an-cn--- |
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| 086 | 1 |aZ1-1962/1-1-13E-PDF|zZ1-1962-1-1-13 |
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| 100 | 1 |aMockler, E. J., |eauthor. |
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| 245 | 10|aGift tax / |cby E.J. Mockler and Donald B. Fields. |
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| 264 | 1|aOttawa, Canada : |bRoyal Commission on Taxation : |bQueen's Printer and Controller of Stationery, |c1967. |
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| 300 | |a1 online resource (vii, 41 pages). |
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| 336 | |atext|btxt|2rdacontent |
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| 337 | |acomputer|bc|2rdamedia |
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| 338 | |aonline resource|bcr|2rdacarrier |
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| 490 | 1 |aStudies of the Royal Commission on Taxation ; |vno. 13 |
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| 500 | |aDigitized edition from print [produced by Privy Council Canada]. |
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| 500 | |a"June 1964." |
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| 504 | |aIncludes bibliographical references. |
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| 520 | |a"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. |
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| 650 | 0|aGifts|xTaxation|zCanada. |
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| 650 | 0|aGifts|xTaxation|xLaw and legislation|zCanada. |
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| 650 | 6|aDonations|xImpôts|zCanada. |
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| 650 | 6|aDonations|xImpôts|xDroit|zCanada. |
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| 710 | 1 |aCanada.|bRoyal Commission on Taxation, |eissuing body. |
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| 830 | #0|aStudies of the Royal Commission on Taxation ;|vno. 13|w(CaOODSP)9.873180 |
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| 856 | 40|qPDF|s12.21 MB|uhttps://publications.gc.ca/collections/collection_2020/bcp-pco/Z1-1962-1-1-13-eng.pdf |
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