Should the earnings of co-operative associations be made subject to the federal income tax?

This thesis attempts to give an equitable and just answer to the problem of subjecting the earnings of co-operative associations to the federal income tax. The first three chapters discuss the nature of a co-operative per se, the development of the co-operative movement in Canada, the financial and...

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Bibliographic Details
Main Author: Chambers, Edward James Stewart
Language:English
Published: University of British Columbia 2012
Subjects:
Online Access:http://hdl.handle.net/2429/41775