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| 02034cam 2200337zi 4500 |
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| 001 | 9.891769 |
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| 003 | CaOODSP |
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| 005 | 20221107172958 |
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| 006 | m o d f |
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| 007 | cr |n||||||||| |
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| 008 | 200924s1967 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 |aZ1-1962/1-1-22E-PDF|zZ1-1962/1-1/22 |
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| 100 | 1 |aBertrand, Robert J., |eauthor. |
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| 245 | 10|aLegislation, administration and interpretation processes in federal taxation / |cby Professors Robert J. Bertrand, Alice Desjardins, René Hurtubise ; with the assistance of Yves Ouellette. |
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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 (xx, 484 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. 22 |
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| 500 | |aDigitized edition from print [produced by Privy Council Canada]. |
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| 500 | |a"Montreal, 1964." |
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| 504 | |aIncludes bibliographical references. |
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| 520 | |a"It is on the basis of the Commission's inquiry that the present work has been prepared. It was conceived not as a detailed and complete review of the subject but as an introduction to the study of the legislative, administrative and judicial machinery of federal taxation. Its purpose is not to inquire into the effectiveness of the governmental machinery but simply to analyze the relations between the taxpayers and the Treasury in the light of the principles of equity and the requirements of civism"--Introduction, page 2. |
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| 650 | 0|aTaxation|xLaw and legislation|zCanada. |
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| 650 | 6|aDroit fiscal|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. 22|w(CaOODSP)9.873180 |
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| 856 | 40|qPDF|s166.32 MB|uhttps://publications.gc.ca/collections/collection_2020/bcp-pco/Z1-1962-1-1-22-eng.pdf |
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