Tax expenditures
Subtitle: an examination of tax incentives and tax preferences in the Canadian federal income tax system
By: Roger S. Smith.
Contributors: Canadian Tax Foundation.
Series: Canadian tax papers ; 61
Place of publication: Toronto
Number of pages: 173
Subjects: Income tax -- Canada -- Deductions.; Tax shelters -- Canada.; Taxation, Exemption from -- Canada.
Notes: Bibliogrpahy: p. 160-169. *** Includes index.

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