A History of Canadian Income Tax Volume 3: Tax Reform and the Modern Act

Colin Campbell and Robert Raizenne, A History of Canadian Income Tax Volume 3: Tax Reform and the Modern Act, published with the Canadian Tax Foundation.

This final volume in the history of the emergence and development of the federal income tax in Canada addresses the extended tax reform exercise which produced the Income Tax Act which went into effect on January 1, 1972.  The Carter Commission’s report in 1967 proposed a radical revision of the tax law based on the concept of the comprehensive tax base.  This book analyses the commission’s recommendations and their lasting influence.