A Submission on Tax Reform from the Association of Universities and Colleges of Canada to the Standing Committee of the House of Commons on Finance and Economic Affairs.

Institution	Association of Universities and Colleges of Canada, Ottawa (Ontario).
Titel	A Submission on Tax Reform from the Association of Universities and Colleges of Canada to the Standing Committee of the House of Commons on Finance and Economic Affairs.
Quelle	(1987), (8 Seiten) PDF als Volltext kostenfreie Datei Verfügbarkeit
Sprache	englisch
Dokumenttyp	gedruckt; online; Monographie
Schlagwörter	Stellungnahme; College Faculty; Costs; Federal Legislation; Finance Reform; Foreign Countries; Fund Raising; Higher Education; Income; Intercollegiate Cooperation; Recordkeeping; Retirement Benefits; Tax Deductions; Taxes; Tuition; Canada + Suchen Sie Ihr Suchwort? Fakultät; Cost; Kosten; Bundesrecht; Financial reform; Finanzreform; Ausland; Fundraising; Spendensammlung; Hochschulbildung; Hochschulsystem; Hochschulwesen; Einkommen; Hochschulkooperation; Leistungsnachweis; Retirement pay; Ruhegehalt; Abgabe; Unterweisung; Unterricht; Kanada
Abstract	The Association of Universities and Colleges of Canada's comments on Canada's 1987 White Paper on Tax Reform are presented. The comments relate primarily to five income tax issues: charitable giving to colleges and universities, faculty pensions, tuition, the reporting of tax deductions at source, and research and development efforts. For each issue, the association's perspective on the problem is summarized and a recommendation is made. The recommendations are that: (1) the highest level of tax credit apply to all charitable donations to higher education institutions, not just to the largest; (2) further consideration be given to proposed limits on faculty pension plan donations; (3) the government remove the limit on the transferability of the tuition tax credit to a supporting parent or grandparent; (4) employers be required to remit income tax deducted at source within 7 days of normal payroll dates or be compensated for the increased cost of administering the payroll deduction system on its behalf; and (5) the definition of research under the income tax legislation be amended to include research in the humanities and social sciences. (MSE)
Anmerkungen	Association of Universities and Colleges of Canada, 151 Slater, Ontario, Canada K1P 5N1.
Erfasst von	ERIC (Education Resources Information Center), Washington, DC