Yolande Bernard
Published: 1990
Total Pages: 338
Get eBook
This glossary is the third, revised and enlarged edition of the Taxation Glossary. The first edition, published in 1983 as a working document, contained mostly terms extracted from the Income Tax Act and Regulations. The second edition, published in 1988, also contained new terms taken from the White Paper on Tax reform. This edition contains 3 260 entries, including 285 additional terms, taken mainly from Bill C-139, passed on August 29, 1988, and from the draft legislation on Goods and Services Tax.