Date: 2011-01-19 Robert B. Bryce fonds (MG31-E59/R4583) Page 1 Finding Aid No. MSS1505 / Instrument de recherche no. MSS1505 Report: Y:\App\Impromptu\Mikan\Reports\Description_Reports\finding_aids_&_subcontainers.imr MIKAN Container File/Item Cr. file/item Hierarchy Title, etc Date of/de Extent or Media / Dim. / Access # Contenant Dos./PièceDos./item cr. Hiérarchie Titre, etc création Support ou Média / Dim. / Accès 121440 Series Tax Review Committee files [textual record] 1965-1968 4105539 1 1 File Depletion and carrying charges, $550 19 July 1965 Textual records / 90 dependants, and add dollar exemption claims 4105540 1 2 File Scope and timing problems - Capital gains 21 July 1965 Textual records / 90 4105541 1 3 File Programme outline 18 August 1965 Textual records / 90 4105542 1 4 File Principal points for consideration 19 August 1965 Textual records / 90 4105543 1 5 File Should capital gains be taxed? 9 September 1965 Textual records / 90 4105544 1 6 File Strengths and weaknesses of the system of 10 September 1965 Textual records / 90 individual taxation (superseded by the next paper) 4105545 1 7 File An appraisal of the present system of individual 24 September 1965 Textual records / 90 taxation 4105546 1 8 File Master computer programme for simulation 30 September 1965 Textual records / 90 4105547 1 9 File Taxation of capital gains realized by 8 October 1965 Textual records / 90 non-residents 4105548 1 10 File Children in the family unit 18 October 1965 Textual records / 90 4105549 1 11 File Tax treatment of gains on disposal of 25 October 1965 Textual records / 90 owner-occupied residential property 4105550 1 12 File Rollover on depreciable assets 1 November 1965 Textual records / 90 4105551 1 13 File Tax-free rollover for certain gains 2 November 1965 Textual records / 90 4105552 1 14 File Foreign source income of canadians 4 November 1965 Textual records / 90 4105553 1 15 File Tax-free rollover of involuntary dispositions 8 November 1965 Textual records / 90 4105554 1 16 File Economic effect of full integration 18 November 1965 Textual records / 90 4105555 1 17 File Integration proposal and dominion-provincial 18 November 1965 Textual records / 90 relations 4105556 1 18 File Effect of integration on encouragement of 18 November 1965 Textual records / 90 canadian ownership 4105557 1 19 File Some technical difficulties foreseen in integration 19 November 1965 Textual records / 90 Date: 2011-01-19 Robert B. Bryce fonds (MG31-E59/R4583) Page 2 Finding Aid No. MSS1505 / Instrument de recherche no. MSS1505 Report: Y:\App\Impromptu\Mikan\Reports\Description_Reports\finding_aids_&_subcontainers.imr MIKAN Container File/Item Cr. file/item Hierarchy Title, etc Date of/de Extent or Media / Dim. / Access # Contenant Dos./PièceDos./item cr. Hiérarchie Titre, etc création Support ou Média / Dim. / Accès 4105558 1 20 File The marital unit - Recommendations on points of 29 November 1965 Textual records / 90 detail 4105559 1 21 File Taxation of foreign source business income 3 December 1965 Textual records / 90 4105560 1 22 File Tax treaties 31 May 1966 Textual records / 90 4105561 1 23 File Analysis of Canada's tax treaties June 1966 Textual records / 90 4105562 1 24 File Saving for retirement 7 June 1966 Textual records / 90 4105563 1 25 File Limiting registered retirement plans (superseded 7 June 1966 Textual records / 90 by the next paper) 4105564 1 26 File Limiting registered retirement plans 17 June 1966 Textual records / 90 4105565 1 27 File Rate schedule 27 June 1966 Textual records / 90 4105566 1 28 File Gross-up and credit and the provinces 29 June 1966 Textual records / 90 4105567 1 29 File Taxation of wealth transfers 5 July 1966 Textual records / 90 4105568 1 30 File Taxation of gifts and requests (yes or no?) 5 July 1966 Textual records / 90 4105569 1 31 File Taxation of gifts and requests (donor or donee?) 5 July 1966 Textual records / 90 4105570 1 32 File Taxatin of gifts and requests (as income?) 5 July 1966 Textual records / 90 4105571 1 33 File Taxation of foreign source business income - 12 July 1966 Textual records / 90 Commission's revised proposals 4105572 1 34 File Life interests and remainder interests 19 July 1966 Textual records / 90 4105573 1 35 File Objectives of the tax system 25 July 1966 Textual records / 90 4105574 1 36 File Conflicts among objectives 25 July 1966 Textual records / 90 4105575 1 37 File Fiscal policy for stability 25 July 1966 Textual records / 90 4105576 1 38 File Fiscal policy for growth 27 July 1966 Textual records / 90 4105577 1 39 File Non-resident owned investment corporations 2 August 1966 Textual records / 90 4105578 1 40 File Foreign business corporations and canadian 2 August 1966 Textual records / 90 incorporated non-resident companies 4105579 1 41 File Trusts and estates - an initial tax 5 August 1966 Textual records / 90 4105580 1 42 File Transfers of wealth - transfers to members of the 8 August 1966 Textual records / 90 family unit Date: 2011-01-19 Robert B. Bryce fonds (MG31-E59/R4583) Page 3 Finding Aid No. MSS1505 / Instrument de recherche no. MSS1505 Report: Y:\App\Impromptu\Mikan\Reports\Description_Reports\finding_aids_&_subcontainers.imr MIKAN Container File/Item Cr. file/item Hierarchy Title, etc Date of/de Extent or Media / Dim. / Access # Contenant Dos./PièceDos./item cr. Hiérarchie Titre, etc création Support ou Média / Dim. / Accès 4105581 1 43 File Taxation of transfers of wealth - transfers to 8 August 1966 Textual records / 90 members of the family unit 4105582 1 44 File Accrual of foreign income 9 August 1966 Textual records / 90 4105583 1 45 File Accrual of income through chains of companies 18 August 1966 Textual records / 90 4105584 1 46 File Definition of Controlled Foreign Business - 19 August 1966 Textual records / 90 Corporations 4105585 1 47 File Tax credits for controlled foreign businesses 23 August 1966 Textual records / 90 4105586 1 48 File Controlled foreign businesses - transitional tax, 23 August 1966 Textual records / 90 tax credit against Canadian Corporation tax (Includes a section on the general foreign tax credit on investment income) 4105587 1 49 File Multiple trusts and the Initial tax 30 August 1966 Textual records / 90 4105588 1 50 File The initial tax and trusts in existence on D-day 30 August 1966 Textual records / 90 4105589 1 51 File Dispositions of interests in settled property 31 August 1966 Textual records / 90 4105590 1 52 File The initial tax when the beneficiaries of an Estate 1 September 1966 Textual records / 90 include minor children of the deceased 4105591 1 53 File Rate schedules - relationship between the 6 September 1966 Textual records / 90 married and the single schedules in the commission's chapter of Aug. 12, 1966 4105592 1 54 File A preliminary examination of gross-up and credit 14 September 1966 Textual records / 90 4105593 1 55 File The treatment of goodwill in determining 23 September 1966 Textual records / 90 business income 4105594 1 56 File Progressive taxation v. proportionate taxation 27 September 1966 Textual records / 90 4105595 1 57 File The degree of progression in the system 28 September 1966 Textual records / 90 4105596 1 58 File Amendments to the "ideal" degree of progression 5 October 1966 Textual records / 90 4105597 1 59 File The treatment of capital losses 5 October 1966 Textual records / 90 4105598 1 60 File Capital gains - tax-free exchanges and 17 October 1966 Textual records / 90 reorganizations Date: 2011-01-19 Robert B. Bryce fonds (MG31-E59/R4583) Page 4 Finding Aid No. MSS1505 / Instrument de recherche no. MSS1505 Report: Y:\App\Impromptu\Mikan\Reports\Description_Reports\finding_aids_&_subcontainers.imr MIKAN Container File/Item Cr. file/item Hierarchy Title, etc Date of/de Extent or Media / Dim. / Access # Contenant Dos./PièceDos./item cr. Hiérarchie Titre, etc création Support ou Média / Dim. / Accès 4105599 1 61 File Capital gains - transfers between related 19 October 1966 Textual records / 90 individuals 4105600 1 62 File Transfers by an individual to a Corporation in 19 & 21 October 1966 Textual records / 90 which he is the only shareholder 4105601 1 63 File Capital gains - transfer by a Corporation to an 27 October 1966 Textual records / 90 individual who is its only shareholder 4105602 1 64 File The marital unit - points of detail revisited 31 October 1966 Textual records / 90 4105603 1 65 File The treatment of goodwill in determining 1 November 1966 Textual records / 90 business income and its relationship to Corporate taxation 4105604 1 66 File Fiscal policy for growth (continuation of July 27 9 November 1966 Textual records / 90 paper) 4105605 1 67 File International economic relations 10 November 1966 Textual records / 90 4105606 1 68 File Fiscal policy for the redistribution of Income 10 November 1966 Textual records / 90 4105607 1 69 File Taxation of trusts - an alternative to the initial 14 November 1966 Textual records / 90 approach 4105608 1 70 File Corporate distribution of resident individuals - 21 November 1966 Textual records / 90 Postponement of tax on retained earnings 4105609 1 71 File The accrual of capital losses 1 December 1966 Textual records / 90 4105610 1 72 File Revenue effects 9 December 1966 Textual records / 90 4105611 1 73 File Transitional treatment of corporate surplus 20 December 1966 Textual records / 90 4105612 1 74 File Transitional treatment of corporate surplus - 22 December 1966 Textual records / 90 methods of handling distributions from D-day surplus if no further tax to be collected 4105613 1 75 File Property income and corporations - tax 27 December 1966 Textual records / 90 consequences of winding-up 4105614 1 76 File Properly Income - Carrying costs of property 28 December 1966 Textual records / 90 4105615 1 77 File Property income - carrying costs of property 28 December 1966 Textual records / 90 Date: 2011-01-19 Robert B.