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14 Can. Tax J. [i] (1966)

handle is hein.journals/cdntj14 and id is 1 raw text is: 




    Vol XIV No.I                                     anuIyFebuay,96



                    CANADIAN




               TAx JOURNAL


AuthOrixed as Second Class Mani, Post Ojfce Department, Ottawa, and for payment of postage in cash.




                            CONTENTS
                                                                   Page

F act and O pinion ...............           .... . . .. .... ........ I

The Budget Outlook in the United States, by Richard A. Musgrave .............. 12

A round the C ourts ......... ..... ... ..... ... ....................... 19

The Canada-United Kingdom Tax Agreement, by R. Alan Short .............. 39

Fiscal Figures: World Tax Burdens, 1963 ...            .......... 49

English Fiscal Lore, by A. R. Ilersic ....................................... 54

Form  and Substance, by Joseph T. Thorson ......................... ... 59

N ew B ooks ..........  .....6...5...  ............. ... .... ............ .......  6S

International Tax. Agreements--A Matter of Interest, by A. B. McKie ............ 71

U.K. Dividends and Retained Earnings-More Reflections, by Richard S. Bower ... 75

A bout the F oundation  ...  .......... ........ .................................   85

Re Odette and Estate Planning, by C. G. Bale ..........       ..................... 87

In th e L ib rary   ........... .. . .. ............... .. .........................  93


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


1966, Canadian Tax Foundation


VoL XIV, No. I


January-February, 1966

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