The Taxation of Corporate Income in Canada / / J. Richards Petrie.

This thorough, comprehensive, and reliable book, sponsored by the Canadian Tax Foundation, is an attempt to answer the following questions: Are there any really significant problems connected with the present method of taxing corporate income and dividends in Canada? If so, what are they? What are t...

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Bibliographic Details
Superior document:Title is part of eBook package: De Gruyter University of Toronto Press eBook-Package Archive 1933-1999
VerfasserIn:
Place / Publishing House:Toronto : : University of Toronto Press, , [2019]
©1952
Year of Publication:2019
Language:English
Series:Heritage
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Physical Description:1 online resource (400 p.)
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Table of Contents:
  • Frontmatter
  • Foreword
  • Preface
  • Acknowledgments
  • CONTENTS
  • TABLES
  • I. Introduction and Major Conclusions
  • II. Background and Evolution of the Corporation Tax
  • III. The Rationale of the Corporation Income Tax
  • IV. The Incidence of the Corporation Income Tax
  • V. Economic Effects of the Tax
  • VI. The Problem of Business Losses
  • VII. The Problem of the Valuation of Assets
  • VIII. The Integration of Corporation and Personal Income Taxes
  • IX. Defence Financing and the Corporation Tax
  • Bibliography
  • Index