Is the capital cost allowance system in Canada unnecessarily complex?
Record details
-
Physical Description:
electronic resource
remote
image/jpeg
image/jpeg
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. |
Search for related items by subject
Genre: | Electronic books. |