Assessment and collection of corporate income tax in Quebec, Ontario and Alberta : the problems of an independent approach in a federal jurisdiction
Seven provinces in Canada have entered tax collection agreements with the federal government whereby that government collects corporate income tax on their behalf. Quebec, Ontario and Alberta have not entered such agreements and levy and collect corporate income tax pursuant to their own legislation...
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| Language: | English |
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2010
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| Online Access: | http://hdl.handle.net/2429/22933 |