Taxation in Canada remains the only volume to present under one cover a complete description of the Dominion, provincial, and municipal tax structure in Canada. The principal tax sources at the three levels of government are described briefly and readably, with enough detail to be of value to the student or expert but at the same time enough attention to broader aspects to be of interest to the general reader.
In the description of the present Dominion taxes particular attention is devoted to the income tax, but there are also chapters on death duties, the tariff, the sales tax, and on the excise taxes and duties. Provincial taxes discussed in detail include corporation taxes, gasoline, sales and other consumption taxes, liquor and motor vehicle revenues, succession duties, and revenues from the public domain, including forestry and mining. Other chapters deal with municipal property tax and sources of local revenue. In each case the description covers the tax structure in Newfoundland. Of equal interest are also the chapters dealing with the enactment and administration of the tax laws.

In preparing the first edition of Taxation in Canada Mr. Perry drew on his experience of over fifteen years of close association in the federal Department of Finance, Ottawa, with the formulation of Dominion tax policy and the drafting of tax laws. He was also directly involved in the negotiations and execution of the tax rental agreements between the Dominion and provincial governments, which give him an intimate knowledge of the provincial tax structure in Canada as well. Mr. Perry's study of taxation has also benefited from his nine years' association with the Canadian Tax Foundation; he became its Director and Chief Executive Officer in 1954, and the exercise of his duties kept him in close contact with the tax problems of the business community and of governments throughout Canada. Since March 1961 Mr. Perry has been Executive Director of the Canadian Bankers' Association. A number of special assignments have come to Mr. Perry in recent years. In 1953 he was sent by the Colonial Office to Nigeria, in 1958 he visited Ghana on a mission for the United Nations, and in 1959-60 he prepared a survey of the budgeting system of the Province of Newfoundland.

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" ... a complete reference book which brings into vivid focus the entire tax structure of the country. Although it is written in layman language, the style is authoritative and direct. Even the casual reader should be impressed immediately by the author's success in turning out a dependable text without resorting to the jargon of the tax expert or the dull language of the statute ... It is intended to be read as tax literature as well as serving as a tax reference which does not require legal or accountancy training to understand."

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