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23 Can. Tax J. [i] (1975)

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             CANADIAN




                       TAX JOURNAL



 VoL XXIII, No. 1                              January-February, 1975





                         CONTENTS
                                                           Page
Structuring Mineral Resource Property Ventures, by Bruce Verchere and
   Dennis Donaghey    ...........................................................         1

A round  the  Courts  ...............................................................      26

Estate Freezing Today: A Review of Recent Developments, by John M. Fuke ...... 42

Fiscal Figures .............................................................. 52

Macro-Economic Effects of Federal Fiscal Policies: 1974-75, by G. V. Jump
   and T . A . W ilson  ..............................................................   SS

Estate  Planning  in  Canada  .........................................................    63

New International Tax Rules in the United Kingdom, by John Chown ............ 69

C hecklist  ..........................................................................     74

Tax Law made Easy?, by M. W. Bucovetsky .................................... 82

In the  Library  ....................................................................     87






                 8600 cks M r garation mmbsnr 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.

                    @ 1975, Cwaadfan TaX P oUdtho-

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