Outline of provincial and municipal taxation in British Columbia, Alberta and Saskatchewan
data provider: CONTENTdm
is referenced by: http://resolve.library.ubc.ca/cgi-bin/catsearch
is part of: British Columbia Historical Books Collection
creator: Clark, Arch. B. (Archibald Brown)
issued: 2019-07-15
issued: [1920]
description: "Imprint from Tod. A reprint, with certain additions, of a report originally published in the appendices to the Report of the Manitoba Assessment and Taxation Commission (1919). Includes sections on B.C., Victoria and Vancouver taxation."-- Edwards, M. H., Lort, J. C. R., & Carmichael, W. J. (1975). A bibliography of British Columbia: Years of growth, 1900-1950. Victoria, BC: University of Victoria, p. 75.
aggregated CHO: https://open.library.ubc.ca/collections/bcbooks/items/1.0379897/source.json
extent: 97 pages : tables ; 25 cm
format: application/pdf
note: 1 NOTE The following Outline is a reprint, with certain additions, of a Report on Provincial and Municipal Taxation in British Columbia, Alberta and Saskatchewan, prepared after a visit to these Provinces in the autumn of 1918 on behalf of the Manitoba Assessment and Taxation Commission, and originally published in the Appendices to the Report of that Commission (1919). ARCH. BROWN CLARK University of Manitoba, Winnipeg, 5th March, 1920. CONTENTS CHAPTER I. TAXATION IN BRITISH COLUMBIA PAGE Provincial Taxation: The British North America Act; Distinctive features of the Revenue System of British Columbia; Natural Resources; The Wild Land Tax; The Income Tax; Board of Taxation 5—15 Municipal Taxation: Local Option and the movement towards the "Single Tax"; Growth of Arrears of Taxes and Municipal Indebtedness; Need of Central Control; Victoria; Vancouver 16—41 CHAPTER II. TAXATION IN ALBERTA Provincial Taxation: Sources of Provincial Revenue; Lack of Elasticity; Wild Lands Tax; Unearned Increment Tax 42—49 Municipal Taxation: History; The "Single Tax" by Local Option; The Compulsory "Single Tax"; The Retreat; Edmonton; Calgary; Taxation of Suburban Land .... 50—72 CHAPTER III. TAXATION IN SASKATCHEWAN Provincial Taxation: Sources of Provincial Revenue; Lack of Elasticity; Public Revenues Tax; Wild Lands Tax. 73—81 Municipal Taxation: History; The "Optional Single Tax," its rise and fall; The Business Tax; Failure of the Municipal Income Tax; Regina 82—93 CHAPTER IV Conclusion: Relations between Provincial and Municipal Taxation; Need of Broadening the Basis of Municipal Revenue; The Taxation of Real Property—Capital v. Income as its Basis 96- -97 "H CHAPTER I. TAXATION IN BRITISH COLUMBIA I.—PROVINCIAL TAXATION Any study of the Provincial and Municipal Tax System at present in operation in Western Canada must inevitably take account of the terms of the British North America Act of 1867, for by that enactment the extent of the field available for exploitation is defini…
note: Other copies: http://www.worldcat.org/oclc/9570798
has type: Books
is shown at: 10.14288/1.0379897
language: English
provider: Vancouver : University of British Columbia Library
publisher: [Winnipeg] : [University of Manitoba]
rights: Images provided for research and reference use only. For permission to publish, copy, or otherwise distribute these images please contact digital.initiatives@ubc.ca.
source: Original Format: University of British Columbia. Library. Rare Books and Special Collections. SPAM1541
subject: Taxation
type: Text