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The federal corporate income tax : tax expenditures and tax discrimination in the Canadian manufacturing industry, 1972 - 1981
Blais, André - In: Canadian tax journal 34 (1986) 5, pp. 1122-1139
Persistent link: https://www.econbiz.de/10001031676
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The effect of corporate income and payroll taxes on the wages of Canadian workers
Ebrahimi, Pouya; Vaillancourt, François - 2016
Persistent link: https://www.econbiz.de/10011415062
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The political economy of taxation : some evidence for Canada
Blais, André - In: Public finance quarterly : PFQ 16 (1988) 3, pp. 315-329
Persistent link: https://www.econbiz.de/10001109817
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Allocating Taxable Income for Provincial Corporate Income Taxation in Canada, 2015-2017 : Practice and Analysis
Smart, Michael; Vaillancourt, François - 2021
Canada is one of the few countries in the world where an intra-country formula allocation (FA) mechanism plays an important role in the taxation of corporate income by sub national governments, that is provinces. This paper presents and analyses information prepared for its authors by CRA on the...
Persistent link: https://www.econbiz.de/10013237733