Arbeitspapier

Working Papers for the INDIV Project

There have been four main types of corporate taxation in post-war Canada. First, the excess profits tax, which was primarily a war tax and was abandoned in 1947; secondly and most important, the federal corporation income tax; thirdly, the provincial corporation income taxes; and finally, certain other provincial taxes. Apart from changes in the rates of these taxes, several changes in the tax allowance for depreciation have also been made since the war. It is the purpose of this working paper to describe both these taxes and the changes in their prices.

Language
Englisch

Bibliographic citation
Series: Queen's Economics Department Working Paper ; No. 46

Classification
Wirtschaft

Event
Geistige Schöpfung
(who)
Hartwick, Philip
Event
Veröffentlichung
(who)
Queen's University, Department of Economics
(where)
Kingston (Ontario)
(when)
1970

Handle
Last update
10.03.2025, 11:42 AM CET

Data provider

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Object type

  • Arbeitspapier

Associated

  • Hartwick, Philip
  • Queen's University, Department of Economics

Time of origin

  • 1970

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