Kenneth Le Mesurier Carter (21 June 1906 – 11 May 1969) was a
Canadian
Canadians (french: Canadiens) are people identified with the country of Canada. This connection may be residential, legal, historical or cultural. For most Canadians, many (or all) of these connections exist and are collectively the source of ...
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".
Biography
Carter was born in
Montreal
Montreal ( ; officially Montréal, ) is the List of the largest municipalities in Canada by population, second-most populous city in Canada and List of towns in Quebec, most populous city in the Provinces and territories of Canada, Canadian ...
, Quebec, on 21 June 1906. He studied in
commerce
Commerce is the large-scale organized system of activities, functions, procedures and institutions directly and indirectly related to the exchange (buying and selling) of goods and services among two or more parties within local, regional, nation ...
at
McGill University
McGill University (french: link=no, Université McGill) is an English-language public research university located in Montreal, Quebec, Canada. Founded in 1821 by royal charter granted by King George IV,Frost, Stanley Brice. ''McGill Universit ...
, 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
John Marshall (September 24, 1755July 6, 1835) was an American politician and lawyer who served as the fourth Chief Justice of the United States from 1801 until his death in 1835. He remains the longest-serving chief justice and fourth-longes ...
,
Chief Justice of the United States.
He became a partner at McDonald, Currie & Co., a
Toronto
Toronto ( ; or ) is the capital city of the Canadian province of Ontario. With a recorded population of 2,794,356 in 2021, it is the most populous city in Canada and the fourth most populous city in North America. The city is the ancho ...
-based accountancy firm which later joined the Canadian branch of
PwC
PricewaterhouseCoopers is an international professional services brand of firms, operating as partnerships under the PwC brand. It is the second-largest professional services network in the world and is considered one of the Big Four accounting ...
, in 1935. He served on the boards of various organizations, including as chairman of the board of governors of the
Canadian Tax Foundation
The Canadian Tax Foundation was founded in 1945 as an independent, non-partisan, non-profit tax research organization under the joint sponsorship of the Canadian Institute of Chartered Accountants and the Canadian Bar Association. It provides a un ...
. 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 died shortly after finishing work on the report.
Further reading
Royal Commission on Taxation
Volume 1
Discussion
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References
External links
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{{DEFAULTSORT:Carter, Kenneth
1906 births
Canadian accountants
People from Montreal
1968 deaths
McGill University Faculty of Management alumni
Anglophone Quebec people