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18 Can. Tax J. [i] (1970)

handle is hein.journals/cdntj18 and id is 1 raw text is: CANADIAN TAX JOURNAL Vol. XVIII, No. 1 January, February, 1970 CONTENTS Page The Burden of Proof in Tax Disputes, by Horst G. Wolff .........1............ I Around the Courts ............................. ............ 19 The Treatment of Dependants Under the Personal Income Tax, by R ussell R obinson ................................. ...................... 44 Regional Incentives: An Improvement? by Arthur R. A. Scace .................... 48 Fiscal Figures: Canada-U.S. Income taxes: A Comparison ....................... 54 Cost Benefit Analysis: Discount Rate and Opportunity Costs, by S. T. Byerley ...... 58 Tales of Top Hats: Executive Pension Plans, by W. J. A. Mitchell ............... 67 In the L ibrary . . ................... .. ............... .................... ... 72 Checklist ..... .......................... ................................ 74 Postage paid in oash at thir (or fourth) ciss rates. Pesrtit No. 0. 44 CANADIAN TAX FOUNDATION L'ASSOCIATION CANADIENNE D'ETUDES FISCALES 100 University Avenue Toronto 1, Canada Additional copies of this Journal may be obtained at $1.50 each. C 1970, Cansadian Tax Foundation

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