<?xml version="1.0" encoding="UTF-8"?><marc:collection xmlns:marc="http://www.loc.gov/MARC21/slim">
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    <marc:controlfield tag="008">200923s1967    oncd    ob   f000 0 eng d</marc:controlfield>
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      <marc:subfield code="z">Z1-1962/1-1/15</marc:subfield>
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    <marc:datafield tag="245" ind1="0" ind2="0">
      <marc:subfield code="a">Stripping of corporate surplus / </marc:subfield>
      <marc:subfield code="c">by research staff.</marc:subfield>
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      <marc:subfield code="a">Ottawa, Canada : </marc:subfield>
      <marc:subfield code="b">Royal Commission on Taxation : </marc:subfield>
      <marc:subfield code="b">Queen's Printer and Controller of Stationery, </marc:subfield>
      <marc:subfield code="c">1967.</marc:subfield>
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      <marc:subfield code="a">1 online resource (viii, 128 pages) : </marc:subfield>
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      <marc:subfield code="a">computer</marc:subfield>
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      <marc:subfield code="a">online resource</marc:subfield>
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      <marc:subfield code="a">Studies of the Royal Commission on Taxation‏ ; </marc:subfield>
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      <marc:subfield code="a">Digitized edition from print [produced by Privy Council Canada].</marc:subfield>
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      <marc:subfield code="a">"November 28, 1963."</marc:subfield>
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      <marc:subfield code="a">Includes bibliographical references (pages 77-79).</marc:subfield>
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      <marc:subfield code="a">"Rather than attempting to discuss how corporate distribution might be taxed in order to achieve all of the goals of the tax system, this working paper seeks to analyze only the ways in which corporate distributions might be taxed in order to approach more closely the goal of equity through the reduction or elimination of surplus stripping"--Preface, pages v-vi.</marc:subfield>
    </marc:datafield>
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      <marc:subfield code="a">Business enterprises</marc:subfield>
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      <marc:subfield code="a">Sociétés</marc:subfield>
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      <marc:subfield code="a">Canada.</marc:subfield>
      <marc:subfield code="b">Royal Commission on Taxation, </marc:subfield>
      <marc:subfield code="e">issuing body.</marc:subfield>
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      <marc:subfield code="a">Studies of the Royal Commission on Taxation‏ ;</marc:subfield>
      <marc:subfield code="v">no. 15</marc:subfield>
      <marc:subfield code="w">(CaOODSP)9.873180</marc:subfield>
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      <marc:subfield code="q">PDF</marc:subfield>
      <marc:subfield code="s">34.53 MB</marc:subfield>
      <marc:subfield code="u">https://publications.gc.ca/collections/collection_2020/bcp-pco/Z1-1962-1-1-15-eng.pdf</marc:subfield>
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