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Published online by Cambridge University Press: 07 November 2014
National Employment Commission. Final Report. Jan., 1938. Pp. 51, 110. 25c. Report on Phases of Employment Conditions in Canadian Industry. Ottawa: National Employment Commission. Dec., 1937. Pp. 67. 50c.
2 The heavy burden of (presumably municipal) real estate taxation is referred to specifically. In the Interim Report mention is made of a study of taxation conditions being prepared for the Commission by an unnamed “independent body,” but this is not cited in the Final Report.
3 Cf. Arnold, Thurman W., The Folklore of Capitalism (New Haven, 1937)Google Scholar, chap. xii.
4 The method of tabulation prevents the abstraction of a more accurate figure than this; in the list of methods of hiring, “Employment Service” is indicated by 4 per cent of the firms, and “two or more methods” by 26 per cent. How many of these latter included the Employment Service is not stated.
5 Wynne, W. H., “The Burden of Obsolescence” (Canadian Chartered Accountant, vol. XXX, 04, 1937).Google Scholar This article analyses carefully the relations between depreciation and obsolescence, and summarizes the present position of Canadian income tax administration on the matter.