Allocating taxable income for provincial corporate income taxation in Canada, 2015-2017: practice and analysis
Canada is one of the few countries in the world where an intra-country formula allocation (FA) mechanism plays an important role in the taxation of corporate income by sub national governments, that is provinces. This paper presents and analyses information prepared for its authors by CRA on the all...
| Main Authors: | , |
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| Format: | Article |
| Language: | English |
| Published: |
University of Calgary
2021-01-01
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| Series: | The School of Public Policy Publications |
| Subjects: | |
| Online Access: | http://dx.doi.org/10.11575/sppp.v14i.70658 |