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8 Can. Tax J. [i] (1960)

handle is hein.journals/cdntj8 and id is 1 raw text is: 


Vol. VIII. No. 1                                          January-February, 1960




                       CANADIAN




                TAX JOURNAL


CONTENTS


Page


P~, ,~i. nrA fln,, ~


Canada Should Re-Appraise its Taxation of Corporate Surplus, by A. W. Gilmour...
A roun d th e C ourts . . . .. . .. ......... ... ....... . .... ....... .. .. .....


Retention of a Benefit in Estate Planning, by H. Purdy Crawford


I
6
22


31


Fiscal Figures ............                                             .   36
The Special Atlantic Provinces Adjustment Grants: A Critique, by John F. Graham 39
F oreign T ax N ew s . .. . ... .. . .... ... . ... ... ....... ..... .. ... 44
Clean Boot Farmers, by A. R. Ilersic ...               ...  .............. 46


Correspondence  ......
The Nova Scotia Hospital (Sales) Tax
    II Exemptions and Taxable Price
       2. Taxable Price, by John F. Due ...    ......
A bout the Foundation ... ............      .    . ...... ......
Principles of Income Tax
    9. Withholding Tax on Income of Non-Residents, by H. D. McGurran

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

          Additional copies of this Journal may be obtained at $1.00 each


    -   49


    ... 52
        59

 . ......  61

....... 1 6 7


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