Working Papers for the INDIV Project

Philip Hartwick
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Philip Hartwick: Queen's University

No 46, Working Paper from Economics Department, Queen's University

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.

Pages: 69 pages
Date: 1970-07
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http://qed.econ.queensu.ca/working_papers/papers/qed_wp_46.pdf First version 1970 (application/pdf)

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Persistent link: https://EconPapers.repec.org/RePEc:qed:wpaper:46

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