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25 Can. Tax J. [i] (1977)

handle is hein.journals/cdntj25 and id is 1 raw text is: 




            CANADIAN




                     TAX JOURNAL



Vol. XXV, No. 1                             January-February 1977




                       CONTENTS
                                                       Page
The New Income Tax Regime for Religious Organizations,
    by J. A . Langford, Q .C  . ................   1........

C u rre n t C ases . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. . 16

The Valuation of Life Insurance Policies, by Thomas R. Perkes, C.L.U.
    and Ralph G. Swail, F.S.A., F.C.I.A.                33

International Tax  Planning  ..................... ................  40

Local Income Tax for Britain? by A. R. Ilersic  ......... ..............  47

E state  Planning  in  C anada  ........................................  52

C h e c k list . . . . . . . . . . .. . . . . . . . . . . . . . . . . .. . . . . . . . . . . . . . . . . . . 5 7

F isc al F igu res . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 6 9

In th e L ib ra ry . . . . . . . .. . .. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 7 3

Tax Essay: Inflation and the Personal Tax Base: The Capital Gains Issue,
    by M eyer W . Bucovetsky .... ... .. .... .... ........ . ... 77





CANADIAN TAX FOUNDATION
L'ASSOCIATION      CANADIENNE      D'ETUDES     FISCALES
Price: $3.00                        D 1977, Canadian Tax Foundation

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