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| 02405cam 2200385zi 4500 |
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| 001 | 9.891756 |
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| 003 | CaOODSP |
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| 005 | 20221107172956 |
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| 006 | m o d f |
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| 007 | cr |n||||||||| |
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| 008 | 200924s1968 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 |aZ1-1962/1-1-20E-PDF|zZ1-1962/1-1/20 |
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| 100 | 1 |aSherbaniuk, Douglas J., |eauthor. |
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| 245 | 14|aThe concept of income : |bthe receipts side / |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, |c1968. |
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| 300 | |a1 online resource (xii, 220 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. 20 |
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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 determination of what is "income" for tax purposes entails two broad lines of inquiry. First, although the term "income" clearly implies the idea of "receipt" or "coming in", it does not include all amounts which come in, for reasons which are considered in this study. Hence, the initial step in ascertaining income is to distinguish amounts received which are of an income nature from those which are not. The second aspect of the problem, the determination of allowable deductions, stems from the fundamental principle of Canadian income tax law that income means "net income", or gross receipts less certain disbursements and expenses, the deductibility of which, in general, is determined according to ordinary business and commercial principles, subject of course to statutory modifications and limitations"--Preface, page v. |
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| 650 | 0|aIncome tax|zCanada. |
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| 650 | 0|aTaxation|zCanada. |
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| 650 | 0|aFiscal policy|zCanada. |
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| 650 | 6|aImpôt sur le revenu|zCanada. |
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| 650 | 6|aImpôt|zCanada. |
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| 650 | 6|aPolitique fiscale|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. 20|w(CaOODSP)9.873180 |
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| 856 | 40|qPDF|s94.40 MB|uhttps://publications.gc.ca/collections/collection_2020/bcp-pco/Z1-1962-1-1-20-eng.pdf |
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