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21 Can. Tax J. [i] (1973)

handle is hein.journals/cdntj21 and id is 1 raw text is: CANADIAN TAX JOURNAL Vol. XXI, No. 1 January-February 1973 CONTENTS Page The Winding-Up of Corporations Otherwise than under Section 88, by Douglas S. Ewens ............ 1 Around the Courts .. . . . . ......... 14 Tax Treatment of Interest Flowing from Developing Countries, by A lbert J. R idler ................ ......... ...... ....................... 28 Estate Planning in Canada ... ............................................ 35 The Years to 1980: A Commentary on the Economic Council of Canada's Ninth Annual Review, by D. A. L. Auld .................... ....... 39 New Books ......... 45 Prices and Incomes Policy for Britain, by A. R. Ilersic ........................ 49 Checklist ............................................................. 55 In the Library ....... . ... 61 Tax Essay: The Federal Budget as Plan, by W. Irwin Gillespie ....... . 64 Second class mail regiattion number 2271. CANADIAN TAX FOUNDATION L'ASSOCIATION CANADIENNE D'ETUDES FISCALES 100 University Avenue, Toronto, Canada. M5J 1V6 Additional copies of this Journal may be obtained at $2.00 each. g 1973, Canadian Tax Foundation

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