Taxation in Canada (3rd edition) / / J. Harvey Perry.

• Superior document: Title is part of eBook package: De Gruyter University of Toronto Press eBook-Package Archive 1933-1999
• VerfasserIn: Perry, J. Harvey,
• Place / Publishing House: Toronto : : University of Toronto Press, , [2019]; ©1951
• Year of Publication: 2019
• Language: English
• Series: Heritage
• Physical Description: 1 online resource (432 p.)

Taxation in Canada remains the only volume to present under one cover a complete description of the Dominion, provincial, and municipal tax structure in Canada. The principal tax sources at the three levels of government are described briefly and readably, with enough detail to be of value to the student or expert but at the same time enough attention to broader aspects to be of interest to the general reader. In the description of the present Dominion taxes particular attention is devoted to the income tax, but there are also chapters on death duties, the tariff, the sales tax, and on the excise taxes and duties. Provincial taxes discussed in detail include corporation taxes, gasoline, sales and other consumption taxes, liquor and motor vehicle revenues, succession duties, and revenues from the public domain, including forestry and mining. Other chapters deal with municipal property tax and sources of local revenue. In each case the description covers the tax structure in Newfoundland. Of equal interest are also the chapters dealing with the enactment and administration of the tax laws.

Table of Contents

Frontmatter -- FOREWORD -- PREFACE -- ACKNOWLEDGMENTS -- CONTENTS -- CHAPTER 1. INFLUENCES IN THE EVOLUTION OF THE CANADIAN TAX STRUCTURE -- CHAPTER 2. DOMINION INCOME TAX RESIDENT INDIVIDUALS -- CHAPTER 3. DOMINION INCOME TAX RESIDENT CORPORATIONS -- CHAPTER 4. DOMINION INCOME TAX NON-RESIDENTS AND FOREIGN INCOME OF RESIDENTS -- CHAPTER 5. DOMINION DEA TH DUTIES AND GIFT TAX -- CHAPTER 6. DOMINION COMMODITY TAXES THE CUSTOMS TARIFF, THE GENERAL SALES TAX -- CHAPTER 7. DOMINION COMMODITY TAXES EXCISE TAXES, EXCISE DUTIES, AND MISCELLANEOUS TAXES -- CHAPTER 8. CONSTITUTION AL LIMITATIONS ON PROVINCIAL TAXATION -- CHAPTER 9. PROVINCIAL INCOME AND CORPORATION TAXES -- CHAPTER 10. PROVINCIAL SUCCESSION DUTIES -- CHAPTER 11. PROVINCIAL CONSUMPTION AND EXPENDITURE TAXES -- CHAPTER 12. PROVINCIAL LIQUOR AND MOTOR VEHICLE REVENUES AND MISCELLANEOUS TAXES -- CHAPTER 13. PROVINCIAL REVENUES FROM THE PUBLIC DOMAIN -- CHAPTER 14. MUNICIPAL TAXATION IN CANADA -- CHAPTER 15. ENACTMENT OF THE TAX LAWS OF THE DOMINION THE BUDGETARY SYSTEM, THE ESTIMATES -- CHAPTER 16. ENACTMENT OF THE TAX LAWS OF THE DOMINION THE BUDGET SPEECH -- CHAPTER 17. ENACTMENT OF THE PROVINCIAL AND MUNICIPAL TAX LAWS -- CHAPTER 18. DOMINION TAX ADMINISTRATION DIRECT TAXES -- CHAPTER 19. DOMINION TAX ADMINISTRATION INDIRECT TAXES -- APPENDIX -- BIBLIOGRAPHY -- INDEX