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

By: Material type: TextTextSeries: HeritagePublisher: Toronto : University of Toronto Press, [2019]Copyright date: ©1951Description: 1 online resource (432 p.)Content type:
Media type:
Carrier type:
ISBN:
  • 9781487581527
  • 9781487582807
Subject(s): DDC classification:
  • 336.202671
LOC classification:
  • KE5669 .P47 1961
Other classification:
  • online - DeGruyter
Online resources: Summary: 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.
Holdings
Item type Current library Call number URL Status Notes Barcode
eBook eBook Biblioteca "Angelicum" Pont. Univ. S.Tommaso d'Aquino Nuvola online online - DeGruyter (Browse shelf(Opens below)) Online access Not for loan (Accesso limitato) Accesso per gli utenti autorizzati / Access for authorized users (dgr)9781487582807

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http://purl.org/coar/access_right/c_16ec

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.

Mode of access: Internet via World Wide Web.

In English.

Description based on online resource; title from PDF title page (publisher's Web site, viewed 01. Nov 2023)