Capital tax issues / [by] Peter E. McQuillan and E. Cal Cochrane ; prepared for the Technical Committee on Business Taxation. : F21-4/96-8E-PDF
This paper examines the history of federal capital taxes beginning with the temporary capital tax on financial institutions introduced in May 1985 (Part VI tax).... The potential for economic distortions that may result from the imposition of federal capital taxes is considered as well as the effect of capital taxes on investment and business decisions. Common techniques that are used to minimize federal and provincial capital taxes are also discussed.--Abstract
Lien permanent pour cette publication :
publications.gc.ca/pub?id=9.572342&sl=1
| Ministère/Organisme | Canada. Department of Finance. |
|---|---|
| Titre | Capital tax issues / [by] Peter E. McQuillan and E. Cal Cochrane ; prepared for the Technical Committee on Business Taxation. |
| Titre de la série | Working paper96-8 |
| Type de publication | Série - Voir l'enregistrement principal |
| Langue | [Anglais] |
| Autres langues publiées | [Français] |
| Format | Électronique |
| Document électronique | |
| Autres formats offerts | Papier-[Anglais] |
| Note(s) | "This paper examines the history of federal capital taxes beginning with the "temporary" capital tax on financial institutions introduced in May 1985 (Part VI tax).... The potential for economic distortions that may result from the imposition of federal capital taxes is considered as well as the effect of capital taxes on investment and business decisions. Common techniques that are used to minimize federal and provincial capital taxes are also discussed."--Abstract. |
| Information sur la publication | Ottawa - Ontario : Finance Canada December 1996. |
| Description | 48p.references, table |
| Numéro de catalogue |
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| Descripteurs | Income tax |