Chapters in this book

1. Frontmatter i
2. FOREWORD vii
3. PREFACE ix
4. ACKNOWLEDGMENTS xiv
5. CONTENTS xv
6. CHAPTER 1. INFLUENCES IN THE EVOLUTION OF THE CANADIAN TAX STRUCTURE 1
7. CHAPTER 2. DOMINION INCOME TAX RESIDENT INDIVIDUALS 37
8. CHAPTER 3. DOMINION INCOME TAX RESIDENT CORPORATIONS 62
9. CHAPTER 4. DOMINION INCOME TAX NON-RESIDENTS AND FOREIGN INCOME OF RESIDENTS 88
10. CHAPTER 5. DOMINION DEA TH DUTIES AND GIFT TAX 102
11. CHAPTER 6. DOMINION COMMODITY TAXES THE CUSTOMS TARIFF, THE GENERAL SALES TAX 116
12. CHAPTER 7. DOMINION COMMODITY TAXES EXCISE TAXES, EXCISE DUTIES, AND MISCELLANEOUS TAXES 137
13. CHAPTER 8. CONSTITUTION AL LIMITATIONS ON PROVINCIAL TAXATION 146
14. CHAPTER 9. PROVINCIAL INCOME AND CORPORATION TAXES 164
15. CHAPTER 10. PROVINCIAL SUCCESSION DUTIES 183
16. CHAPTER 11. PROVINCIAL CONSUMPTION AND EXPENDITURE TAXES 197
17. CHAPTER 12. PROVINCIAL LIQUOR AND MOTOR VEHICLE REVENUES AND MISCELLANEOUS TAXES 211
18. CHAPTER 13. PROVINCIAL REVENUES FROM THE PUBLIC DOMAIN 227
19. CHAPTER 14. MUNICIPAL TAXATION IN CANADA 251
20. CHAPTER 15. ENACTMENT OF THE TAX LAWS OF THE DOMINION THE BUDGETARY SYSTEM, THE ESTIMATES 278
21. CHAPTER 16. ENACTMENT OF THE TAX LAWS OF THE DOMINION THE BUDGET SPEECH 290
22. CHAPTER 17. ENACTMENT OF THE PROVINCIAL AND MUNICIPAL TAX LAWS 301
23. CHAPTER 18. DOMINION TAX ADMINISTRATION DIRECT TAXES 312
24. CHAPTER 19. DOMINION TAX ADMINISTRATION INDIRECT TAXES 323
25. APPENDIX 341
26. BIBLIOGRAPHY 369
27. INDEX 407