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008200923s1968    oncd    ob   f000 0 eng d
040 |aCaOODSP|beng|erda|cCaOODSP
043 |an-cn---
0861 |aZ1-1962/1-1-19-1E-PDF|zZ1-1962/1-1/19
1001 |aConway, G. R.‏|q(Geoffrey R.)‏,|eauthor.
24514|aThe taxation of capital gains / |cby Geoffrey R. Conway, Faculty of Administrative Studies, York University.
264 1|aOttawa, Canada : |bRoyal Commission on Taxation : |bQueen's Printer and Controller of Stationery, |c1968.
300 |a1 online resource (xv, 360 pages) : |bgraph.
336 |atext|btxt|2rdacontent
337 |acomputer|bc|2rdamedia
338 |aonline resource|bcr|2rdacarrier
4901 |aStudies of the Royal Commission on Taxation‏ ; |vno. 19
500 |aDigitized edition from print [produced by Privy Council Canada].
500 |a"February 1967."
500 |a"This volume is the first of a two-part study of capital gains. The second part, Study Number 19B, The Law Concerning Capital Gains has been published by the Commission."
504 |aIncludes bibliographical references.
520 |a"Given that the government is to finance a substantial part of its expenditures through an income tax, the question of whether or not capital gains should be included with income is basically one of deciding whether equity is of any importance"--Introduction, page 1.
650 0|aCapital gains tax|zCanada.
650 0|aCapital gains tax|xLaw and legislation|zCanada.
650 0|aIncome|zCanada.
650 6|aImpôt sur les gains en capital|zCanada.
650 6|aImpôt sur les gains en capital|xDroit|zCanada.
650 6|aRevenu|zCanada.
7101 |aCanada.|bRoyal Commission on Taxation, |eissuing body.
830#0|aStudies of the Royal Commission on Taxation‏ ;|vno. 19|w(CaOODSP)9.873180
85640|qPDF|s124.95 MB|uhttps://publications.gc.ca/collections/collection_2020/bcp-pco/Z1-1962-1-1-19-1-eng.pdf