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.
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| Ministère/Organisme | Canada. Royal Commission on Taxation, issuing body. |
|---|---|
| Titre | Legislation, administration and interpretation processes in federal taxation / by Professors Robert J. Bertrand, Alice Desjardins, René Hurtubise ; with the assistance of Yves Ouellette. |
| Titre de la série | Studies of the Royal Commission on Taxation ; no. 22 |
| Type de publication | Série - Voir l'enregistrement principal |
| Langue | [Anglais] |
| Format | Électronique |
| Document électronique | |
| Note(s) | Digitized edition from print [produced by Privy Council Canada]. "Montreal, 1964." Includes bibliographical references. |
| Information sur la publication | Ottawa, Canada : Royal Commission on Taxation : Queen's Printer and Controller of Stationery, 1967. |
| Auteur / Contributeur | Bertrand, Robert J., author. |
| Description | 1 online resource (xx, 484 pages). |
| Numéro de catalogue |
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| Descripteurs | Taxation -- Law and legislation -- Canada. Droit fiscal -- Canada. |