Kenneth Carter (accountant)
Kenneth Le Mesurier Carter (21 June 1906 – 11 May 1969) was a Canadian chartered accountant. He is best known for his work as chair of the Royal Commission on Taxation conducted in the 1960s, known as the "Carter Commission".[1]
Biography
Carter was born in Montreal, Quebec on 21 June 1906. He studied in commerce at McGill University, graduating in 1925. He obtained his degree as a chartered accountant at the same school in 1928. He married Marshall Murdoch, great-great granddaughter of John Marshall, Chief Justice of the United States.
He would become a partner and rise to influence at McDonald, Currie & Co., a leading Toronto-based accountancy firm which would later join the Canadian branch of PwC, in 1935. He would serve on the boards of various organizations, including as chairman of the board of governors of the Canadian Tax Foundation. His most important work was as the chairman of the Royal Commission which set to investigate the taxation system of Canada. Its normative framework and recommendations for reform would govern how Canadian tax practitioners and academics would see the development of their field. He would pass away shortly after finishing work on the Report.
Further reading
Royal Commission on Taxation
Discussion
- Bittker, Boris I. (1968). "Income Tax Reform in Canada: The Report of the Royal Commission on Taxation". University of Chicago Law Review. 35 (4): 637–659.
References
- A.L. Tunnell (1966). Canadian Who's Who. X. Toronto: Trans-Canada Press.
External links
- Macdonald, Les (February 7, 2006). "Royal Commission on Taxation". Canadian Encyclopedia.