Please use this identifier to cite or link to this item: https://hdl.handle.net/10419/189032 
Year of Publication: 
1970
Series/Report no.: 
Queen's Economics Department Working Paper No. 46
Publisher: 
Queen's University, Department of Economics, Kingston (Ontario)
Abstract: 
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.
Document Type: 
Working Paper

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