Cleaning Up the Books: A Proposal for Revamping Corporate Group Taxation in Canada
Providing a comprehensive group-taxation regime would bring fairness, simplicity and certainty of tax outcome for Canadian corporations. Canada’s current approach leads to higher administrative and transaction costs, unfairness among different types of corporations, uncertainty, and weakened international competitiveness.
Volume (Year): (2009)
Issue (Month): 284 (March)
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