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| 01918nam 2200361zi 4500 |
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| 001 | 9.891702 |
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| 003 | CaOODSP |
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| 005 | 20221107172946 |
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| 006 | m o d f |
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| 007 | cr |n||||||||| |
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| 008 | 200923s1967 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 |aZ1-1962/1-1-16E-PDF|zZ1-1962/1-1/16 |
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| 100 | 1 |aSherbaniuk, Douglas J., |eauthor. |
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| 245 | 10|aSpecific types of personal income / |cby Douglas J. Sherbaniuk, Faculty of Law, University of Toronto. |
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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 (xi, 277 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. 16 |
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| 500 | |aDigitized edition from print [produced by Privy Council Canada]. |
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| 500 | |a"February 1967." |
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| 504 | |aIncludes bibliographical references. |
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| 520 | |a"The bulk of personal income in Canada is made up of salary and wages, which have been subject to the federal income tax since its inception in 1917. Under the Income War Tax Act, "income" was defined in section 3 as including "...the annual net profit or gain or gratuity, whether ascertained and capable of computation as being wages, salary, or other fixed amount...." The words "wages" and "salary" were not defined"--Introduction, page 1. |
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| 650 | 0|aIncome|zCanada. |
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| 650 | 0|aIncome tax|zCanada. |
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| 650 | 6|aRevenu|zCanada. |
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| 650 | 6|aImpôt sur le revenu|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. 16|w(CaOODSP)9.873180 |
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| 856 | 40|qPDF|s106.55 MB|uhttps://publications.gc.ca/collections/collection_2020/bcp-pco/Z1-1962-1-1-16-eng.pdf |
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