E-book
Is the capital cost allowance system in Canada unnecessarily complex?
Record details
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Physical Description:
electronic resource
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1 electronic text (19 p.) : digital file. - Publisher: Burnaby, B.C. : Certified General Accountants, 2013
Content descriptions
| General Note: | Issued as part of the desLibris documents collection. |
| Bibliography, etc. Note: | Includes bibliographical references (p. 18-19). |
| Formatted Contents Note: | Introduction -- Evidence of increased complexity of the CCA system -- Impact of book-tax differences and CCA rules -- Use of the CCA system for economic incentives -- Departure from the principles of the income tax system in Canada -- Does the complexity result in costs and inefficiencies? -- Effects on international competitiveness -- Conclusion and recommendations -- References. |
| System Details Note: | Mode of access: World Wide Web. |
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| Genre: | Electronic books. |
