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29 Can. Tax J. [i] (1981)

handle is hein.journals/cdntj29 and id is 1 raw text is: January-February 1981 CANADIAN TAX JOURNAL CONTENTS Page U.S. LEGISLATION TAXING GAINS OF FOREIGN PERSONS FROM DISPOSITIONS OF DIRECT AND INDIRECT INTERESTS IN U.S. REAL PROPERTY-THE FOREIGN INVESTMENT IN REAL PROPERTY TAX ACT OF 1980- Arthur A. Feder and Lee S. Parker .............................. SEARCH AND SEIZURE AND THE INCOME TAX ACT-Ian H. Pitfield .......... 30 CAPITAL TAXES IN THE UNITED KINGDOM -A. R. Ilersic .................. 39 CURRENT CASES ............................................ 44 The Queen v. Sun Life Assurance Co. of Canada (FCA) Paco Corporation v. The Queen-H. A. Brown v. The Queen- The Queen v. W. Schubert-Greenbranch Investments Ltd. v. The Queen (FCTD) N. Marossi v. MNR-R. W/. Beck v. MNR (TRB) INTERNATIONAL TAX PLANNING .................................. 61 The Canada-US. Tax Treaty-Part II PERSONAL TAX PLANNING ...................................... 71 Employee Relocation THE TAXATION OF CORPORATE REORGANIZATIONS ....................... 83 Amalgamations-Part III Current Affairs FISCAL FIGURES ............................................. 99 International Comparisons of Tax Levels CHECKLIST ................................................ 105 IN THE LIBRARY ............................................ 132 P1981, Canadian Tax Foundation Vol. 29, No.lI Price: $6. 00

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