00000nam 2200000zi 4500 9.894526 CaOODSP 20250605091749 m o d f cr |n||||||||| 201210t19761977onc o f000 0 eng d 0660008823 CaOODSP eng rda CaOODSP n-cn--- Z1-1975/1-41-28E-PDF Z1-1975/1-41-28 Stikeman, Elliott, Tamaki, Mercier and Robb (Firm) author. Corporate concentration and the Canadian tax system : a background report / by Stikeman, Elliott, Tamaki, Mercier and Robb. Mississauga, Ontario : Phase I Printing Ltd., September 1976. Minister of Supply and Services Canada, ©1977 1 online resource (iv, 39 pages). text txt rdacontent computer c rdamedia online resource cr rdacarrier Study ; no. 28 Digitized edition from print [produced by Privy Council Office]. Issued also in French under title : La fiscalité canadienne et le groupement de sociétés : une recherche scientifique. pt. one: General Rules Concerning Corporate Tax Rates and the Computation of Income -- pt. two: Corporations and their Shareholders, and the Distinction Between Public and Private Corporations -- pt. three: Transfer of Assets, Share-For-Share Exchanges, Amalgamations, Liquidations and Other Corporate Reorganizations -- pt. four: The Taxation of Individuals: Employees' Stock Ownership Plans and Venture Capital Corporations -- Conclusion. "This report aims to summarize and comment on certain aspects of the Canadian income tax system which may have a bearing on a study of the broader issues relating to corporate concentration in Canada. In particular, we have been asked to summarize those provisions of the Income Tax Act which may have an impact on the matters before the Commission, and to make any relevant observations. Thus, the study does not seek to analyze the general impact of taxation on the Canadian economy"--Introduction, page 1. Canada. Income Tax Act. Canada. Loi de l'impôt sur le revenu. Corporations Taxation Canada. Entreprises Impôts Canada. Canada. Royal Commission on Corporate Concentration, issuing body. La fiscalité canadienne et le groupement de sociétés : (CaOODSP)9.943102 Study (Canada. Royal Commission on Corporate Concentration) no. 28. (CaOODSP)9.873200 PDF 22.54 MB https://publications.gc.ca/collections/collection_2020/bcp-pco/Z1-1975-1-41/Z1-1975-1-41-28-eng.pdf