Ebook Provincial and Local Taxation in Canada

The purpose of this monograph is to present a description of the tax systems of the Canadian Provinces, with an outline of the development of the more prominent features and comments on the working of each. The various Provincial statutes dealing with tax matters have been made the framework, and commission reports and other government publications have been utilized. Outside of these, however, the field is barren of material, a handicap which makes itself evident throughout the study. The chief value of the work lies thus in the fact that it breaks new ground. At a future date the author hopes to be able to give to some of the phases of taxation taken up herein a much fuller treatment than is possible in a monograph of this nature.

The subject was suggested by Professor Seligman, to whom the author is also greatly indebted for much valuable advice. The many courtesies extended by Mr. C. H. Gould, Librarian of McGill University, have made possible a thorough examination of the tax laws, and the Provincial and municipal officials throughout the country have aided greatly by furnishing reports and general information. The author also wishes to express his thanks to Professor H. R. Seager for his kindness in reading the proof.



Nkw York, April, 1912.

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