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008200924s1967    onc     ob   f000 0 eng d
040 |aCaOODSP|beng|erda|cCaOODSP
043 |an-cn---
0861 |aZ1-1962/1-1-19-2E-PDF|zZ1-1962/1-1/19B
1001 |aConway, G. R.‏|q(Geoffrey R.)‏,|eauthor.
24514|aThe law concerning capital gains / |cby Geoffrey R. Conway, John G. Smith.
264 1|aOttawa, Canada : |bRoyal Commission on Taxation : |bQueen's Printer and Controller of Stationery, |c1967.
300 |a1 online resource (vi, 157 pages).
336 |atext|btxt|2rdacontent
337 |acomputer|bc|2rdamedia
338 |aonline resource|bcr|2rdacarrier
4901 |aStudies of the Royal Commission on Taxation‏ ; |vno. 19B
500 |aDigitized edition from print [produced by Privy Council Canada].
500 |a"February 1967."
504 |aIncludes bibliographical references.
520 |a"Historically, Canadian courts have tended to refer to United Kingdom procedures to support their interpretation of Canadian statutes. Decisions on the Canadian tax legislation have been no exception. Reliance on United Kingdom jurisprudence to the exclusion of relevant United States decisions is in some ways illogical in view of the much closer ties between the Canadian and the United States economies, and some similarities in the tax legislation of the two countries"--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. 19B|w(CaOODSP)9.873180
85640|qPDF|s58.32 MB|uhttps://publications.gc.ca/collections/collection_2020/bcp-pco/Z1-1962-1-1-19-2-eng.pdf