Legislation, administration and interpretation processes in federal taxation / by Professors Robert J. Bertrand, Alice Desjardins, René Hurtubise ; with the assistance of Yves Ouellette. : Z1-1962/1-1-22E-PDF
"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.
Lien permanent pour cette publication :
publications.gc.ca/pub?id=9.891769&sl=1
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| Titre | Legislation, administration and interpretation processes in federal taxation / by Professors Robert J. Bertrand, Alice Desjardins, René Hurtubise ; with the assistance of Yves Ouellette. |
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| Type de publication | Monographie - Voir l'enregistrement principal |
| Langue | [Anglais] |
| Format | Texte numérique |
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| Description | 1 online resource (xx, 484 pages). |
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