Report of Proceedings of the Tax Conference

after-tax allocation amount assets average basis benefits bracket Canada Canadian tax Canadian Tax Foundation capital cost allowances capital gains capital gains tax Carter Commission Carter proposals Carter Report changes Commission on Taxation Commission's proposals companies comprehensive tax base concept corporate income corporate tax cost death tax deduction depletion allowance distribution dividend tax dividends earnings economic effect employee equity exemption expenditure exploration extractive industries family unit favour federal Finance foreign gift tax goodwill gains incentive income redistribution increase individual integration investors losses Manitoba married couple million municipal negative income tax Ontario pension plans personal income tax policyholder premium present system present tax problems profits programs provinces rates of return recommendations reduce result revenue Royal Commission sales tax Saskatchewan share shareholders social stock prices suggest tax burden tax credit tax rates tax structure tax system tax treatment taxpayers transfer