Language selection

Government of Canada / Gouvernement du Canada

Search

Capital tax issues / by Peter E. McQuillan and E. Cal Cochrane.: F21-4/96-8E

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

Permanent link to this Catalogue record:
publications.gc.ca/pub?id=9.613809&sl=0

Publication information
Department/Agency
  • Canada. Department of Finance.
TitleCapital tax issues / by Peter E. McQuillan and E. Cal Cochrane.
Series title
  • Working paper 96-8
Publication typeMonograph - View Master Record
Language[English]
Other language editions[French]
FormatPhysical text
Other formatsDigital text-[English]
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.
Publishing information
  • Ottawa - Ontario : Finance Canada 1996.
BindingSoftcover
Description40p. : references, tables ; 28 cm.
ISBN0-662-25775-8
Catalogue number
  • F21-4/96-8E
Subject terms
Request alternate formats
To request an alternate format of a publication, complete the Government of Canada Publications email form. Use the form’s “question or comment” field to specify the requested publication.

Page details

Report a problem or mistake on this page
Date modified: