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Influences in the Evolution of the Canadian Tax Structure
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15 per cent administration aggregate Alberta allowed amount annual applies assessment assets beneficiaries British Columbia Brunswick Budget Speech Canada Canadian Tax Canadian Tax Foundation cents per gallon charge Committee council Customs deduction direct taxation dividends Dominion effect employees Estimates exceed excise duties excise taxes exempt expenditures federal fiscal gift tax granted ibid imposed Income Tax Act increased individual land levied licence liquor Manitoba manufacturer ment mineral mining Minister of Finance municipal Newfoundland Nova Scotia old age security Ontario operations Ottawa paid Parliament payable payment Percentage permanent establishment personal income tax personal property Prince Edward Island profits tax property tax provinces provincial tax purchase purposes Queen's Printer real property rental resident retail sales tax Revised Statutes ROYAL COMMISSION royalty rules sales tax Saskatchewan succession duties tariff tax rate tax revenue taxation in Canada taxpayer tobacco Toronto United