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9 Can. Tax J. [i] (1961)

handle is hein.journals/cdntj9 and id is 1 raw text is: VoL IX, No. 1 January-February, 19M CANADIAN TAX JOURNAL CONTENTS Page Fact and Opinion .............. .................................... 1 The Most Unusual Idea in Canada, by Harvey Perry ,.......................... 5 The Baby Budget-Some Comments, by W. C. Shakespeare ................ 7 Trial de Novo in the Exchequer Court, by Stuart D. Thorn 13 A round the Courts ....... ....... .............................................. 19 Helping Hand for the Underdog ........................... .............. 31 Secondary Intention, by Gwyneth McGregor .................... 33 F iscal F igures . ....... ......................... ......... .......... 38 Property Valuation and Politics, by A. R. Ilersic ............................... 41 Quebec Tax Amendments, by Ronald Robertson ............................. 48 A Thorn in the Side, by Irving L. Rosen .......... ................ ......... 52 Foreign Tax News ................ ...... ............. 58 Local Tax Concessions in Canadian Municipalities, by F. H. Finnis ................ 61 About the Foundation .................................. .... ......... 66 Dividend Stripping in the United Kingdom, by Hubert S. A. Macnair .............. 70 In the Library .............. ............. ....... ... ..... . 73 Additional copies of this Journal may be obtained at $1.00 each. Membership Membership in the Foundation is open to all individuals, companies and organizations. Members receive all publications (see list inside front cover). They may use the Foundation's excellent tax library freely and may attend the Annual Conference and the Annual General Meeting. They are also at liberty to ask for information at any time. Terms of membership, covering twelve months from the date of payment of the subscription, are as follows: Individual members, $15. A special rate of $5 is given to lawyers and accountants in the first three years after qualification for practice, and to students and teachers. Corporate Subscribers, no fixed rate, but not less than $150. Subscriptions are deductible for income tax purposes.

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