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008 231101t20191951onc fo d z eng d
020 _a9781487581527
_qprint
020 _a9781487582807
_qPDF
024 7 _a10.3138/9781487582807
_2doi
035 _a(DE-B1597)9781487582807
035 _a(DE-B1597)527964
035 _a(OCoLC)1129197767
040 _aDE-B1597
_beng
_cDE-B1597
_erda
050 4 _aKE5669
_b.P47 1961
072 7 _aBUS064000
_2bisacsh
082 0 4 _a336.202671
084 _aonline - DeGruyter
100 1 _aPerry, J. Harvey
_eautore
245 1 0 _aTaxation in Canada (3rd edition) /
_cJ. Harvey Perry.
264 1 _aToronto :
_bUniversity of Toronto Press,
_c[2019]
264 4 _c©1951
300 _a1 online resource (432 p.)
336 _atext
_btxt
_2rdacontent
337 _acomputer
_bc
_2rdamedia
338 _aonline resource
_bcr
_2rdacarrier
347 _atext file
_bPDF
_2rda
490 0 _aHeritage
506 0 _arestricted access
_uhttp://purl.org/coar/access_right/c_16ec
_fonline access with authorization
_2star
520 _aTaxation 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.
538 _aMode of access: Internet via World Wide Web.
546 _aIn English.
588 0 _aDescription based on online resource; title from PDF title page (publisher's Web site, viewed 01. Nov 2023)
650 0 _aTaxation
_xLaw and legislation
_zCanada.
650 7 _aBUSINESS & ECONOMICS / Taxation / General.
_2bisacsh
850 _aIT-RoAPU
856 4 0 _uhttps://www.degruyter.com/isbn/9781487582807
856 4 2 _3Cover
_uhttps://www.degruyter.com/document/cover/isbn/9781487582807/original
942 _cEB
999 _c220552
_d220552