Simonova, Elena; Lefebvre, Rock - Certified General Accountants Association of Canada - CGA - 2008
Lowering or eliminating the tax on capital gains may be a tempting undertaking for Canada's federal government facing … the merits of such a policy measure, this paper explores two queries. Fist, how the previous changes in capital gains … taxation affected the level of realization of capital gains? And, second, do provincial differences in tax rates transpire into …