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4 Can. Tax J. [i] (1956)

handle is hein.journals/cdntj4 and id is 1 raw text is: CANADIAN TAX JOURNAL Vol. IV, No. 1. January-February, 1956 CONTENTS PAGE Fact and O pinion .........1. ...................... I In this Issue - The Year Ahead - LIFO: Second Thoughts - Tolls or Roads? - Gusher- The Loaded Word - A New Sales Tax? - Battle Looms on U.S. Taxes - New Federal Offer Anaconda Comment .. ................. .... .. Stuart Thom ........ 8 The Prime Minister's L etter to th e P rovin ces . . ...... .. ... ........... .................. . 12 Budgetary and Fiscal Accounting in the Government of Canada ........... ..... . H. R. Balls .......... 14 Intention .. . . . .. . .. . . . . . . . . J. L avine ........... 24 One Taxpayer-One Income .............................. R. M. Wingfield 31 Equity Considerations in a Capital Gains Tax .................. ..Walter W. Heller ... 34 Printed W ord v. The D irector ................................. ....... 37 Financing Public Education in New Brunswick ... ........................... W . H. M acKenzie ... 40 To Incorporate or Not to Incorporate? .. ..... ................... Roger E. Carswell ... 51 A roun d th e C ourts ....... ..... ......... .................... .................. 56 Exchequer Court: Montreal Trust Co. ci al. v. M.N.R. - Rosonblat'v. M.N.R. Tax Appeal Board: No. 290, No. 291, No. 293 and Russel E. Gibson v. M.N.R. - Fegelman and No. 299 v. M.N.R. and Cadwallader v. Wheeler - Walsh v. M.N.R. - The Vancouver Tug Boat Co. Ltd. v. M.N.R. - No. 292 v. M.N.R. - The McBee Co. Ltd. v. M.N.R. B ook R eview s .......................................................... 63 J. Harvey Perry: Taxes, Tariffs & Subsidies - Leonard D. White: Introduction to the Study of Public Administration F iscal F ig u res .............. ...... ....................... .................. 66 Canadian versus American Income Taxes F oreign T ax N ew s ..... ......... .... .. ....... . ............................. 70 A bout the Foundation .. ..................................................... . 72 New Members in 1955-Publications in 1955 C orrespondence .................................... .................. ......... 75 Pro Bono Publico In th e L ibrary .................................................................. 77 Authorized as Second Class Mail, Post Office Department, Ottawa

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