Allocating to provinces the taxable income of corporations : how the federal-provincial allocation rules evolved
Year of publication: |
1976
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Authors: | Smith, Ernest H. |
Published in: |
Canadian tax journal. - Toronto, ISSN 0008-5111, ZDB-ID 860241-4. - Vol. 24.1976, 5, p. 545-571
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Subject: | Finanzausgleich | Körperschaftsteuer | Kanada |
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