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10 Can. Tax J. [i] (1962)

handle is hein.journals/cdntj10 and id is 1 raw text is: Vol. X, No. 1 January-February, 1952 CANADIAN TAX JOURNAL Authorized as Second Cla MaU, Post office Department. Ottawa, and for payment of postage in cash CONTENTS Page F act an d O pinion ........ ...................... .............. Federal-Provincial Tax Collection Arrangements, by D. H. Sheppard 5........... A round the Courts ....................................................... ..... 10 President Kennedy's Tax Program for 1962, by Norman B. Ture ................. 24 Fiscal Figures .......................... 37 Carrying on Business in Canada, by G. M. Keyes ................................. 41 Foreign Tax News ................................... 51 Local Assessment and Taxation of Industry, by F. H. Finnis ..................... 53 Taxation and Incentives, by Trevor F. Moore ...... ........................... 63 Another Look at First Principles, by Gwyneth McGregor ........................ 65 About the Foundation ........................ 71 Studies of Government Finance, by Joseph A. Pechman .................. 73 In th e L ibrary ......... ....... ... ............ ...... . 76 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. Vol. X, No. I January-February, 1962

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