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008200923s1967    oncd    ob   f000 0 eng d
040 |aCaOODSP|beng|erda|cCaOODSP
043 |an-cn---
0861 |aZ1-1962/1-1-15E-PDF|zZ1-1962/1-1/15
24500|aStripping of corporate surplus / |cby research staff.
264 1|aOttawa, Canada : |bRoyal Commission on Taxation : |bQueen's Printer and Controller of Stationery, |c1967.
300 |a1 online resource (viii, 128 pages) : |bgraphs.
336 |atext|btxt|2rdacontent
337 |acomputer|bc|2rdamedia
338 |aonline resource|bcr|2rdacarrier
4901 |aStudies of the Royal Commission on Taxation‏ ; |vno. 15
500 |aDigitized edition from print [produced by Privy Council Canada].
500 |a"November 28, 1963."
504 |aIncludes bibliographical references (pages 77-79).
520 |a"Rather than attempting to discuss how corporate distribution might be taxed in order to achieve all of the goals of the tax system, this working paper seeks to analyze only the ways in which corporate distributions might be taxed in order to approach more closely the goal of equity through the reduction or elimination of surplus stripping"--Preface, pages v-vi.
650 0|aCorporations|xTaxation|zCanada.
650 0|aBusiness enterprises|xTaxation|zCanada.
650 6|aSociétés|xImpôts|zCanada.
650 6|aEntreprises|xImpôts|zCanada.
7101 |aCanada.|bRoyal Commission on Taxation, |eissuing body.
830#0|aStudies of the Royal Commission on Taxation‏ ;|vno. 15|w(CaOODSP)9.873180
85640|qPDF|s34.53 MB|uhttps://publications.gc.ca/collections/collection_2020/bcp-pco/Z1-1962-1-1-15-eng.pdf