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An Examination of Canadian Property Tax Exemptions

出版	I C U R R Press, 1999
ISBN	18954697599781895469752
URL	http://books.google.com.hk/books?id=dyQhAQAACAAJ&hl=&source=gbs_api

註釋The introduction to this report explores the historical origins of property taxes and exemptions, provides a brief history of property tax exemptions in Canada, and documents the overall magnitude of exemptions relative to property assessments, as well as the overall importance of property taxes in the national tax system and to local & provincial governments. Chapter 2 begins with a review of the history of development of contemporary real property taxes in Canada, then explores the development of contemporary approaches to property taxation. Specific approaches of the provinces to some 29 classes of property taxation are described, followed by a brief expansion on the issues that have been addressed. Chapter 3 tabulates property tax exemptions by province and by category. The final chapter summarizes major differentials and issues regarding property tax exemptions, by category of property.