Specific types of personal income / by Douglas J. Sherbaniuk, Faculty of Law, University of Toronto. : Z1-1962/1-1-16E-PDF
"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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| Ministère/Organisme | Canada. Royal Commission on Taxation, issuing body. |
|---|---|
| Titre | Specific types of personal income / by Douglas J. Sherbaniuk, Faculty of Law, University of Toronto. |
| Titre de la série | Studies of the Royal Commission on Taxation ; no. 16 |
| Type de publication | Série - Voir l'enregistrement principal |
| Langue | [Anglais] |
| Format | Électronique |
| Document électronique | |
| Note(s) | Digitized edition from print [produced by Privy Council Canada]. "February 1967." Includes bibliographical references. |
| Information sur la publication | Ottawa, Canada : Royal Commission on Taxation : Queen's Printer and Controller of Stationery, 1967. |
| Auteur / Contributeur | Sherbaniuk, Douglas J., author. |
| Description | 1 online resource (xi, 277 pages). |
| Numéro de catalogue |
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| Descripteurs | Income -- Canada. Income tax -- Canada. Revenu -- Canada. Impôt sur le revenu -- Canada. |
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