International Issues in Taxation: The Canadian Perspective

Kenneth M. Glazier was Chief Librarian Emeritus at the University of Calgary, Alberta.

As Canada develops its international trade not only in goods and services but also in its investment dollars there is a growing interest in international tax arrangement. Not only exporters but personal and corporate investors will appreciate the importance and timeliness of this study of the international tax environment, a subject that bristles with complexities and controversies.

The author, Donald J.S. Brean, is Research Associate of the Institute for Policy Analysis at the University of Toronto and a member of the Faculty of Management Studies. He gives us a wide range of topics for consideration: taxes, trade, and foreign investment; a statistical overview of Canada’s international investment position; taxation of international portfolio investment; Canadian taxation of foreign-source income; and national policy, objectives and constraints. There is an extensive bibliography, an index, and many tables and graphs. All of these are helpful but most important is the index, which enables one to locate the material on a specific subject.

Canada is frequently considered to be a nation that needs to have confidence in its own potential. This book will help Canadians to realize that, while we may not always have confidence in our country, the foreign investors do. One of the significant charts is a graph showing the dramatic rise in foreign long-term investments in Canada.