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16 Can. Tax J. [i] (1968)

handle is hein.journals/cdntj16 and id is 1 raw text is: 





                     VNoa                                    y    r     1



                     CANADIAN




                TAX JOURNAL


Authorized as Second Class Mail, Post Office Department, Ottawa, and for payment of postage in cash.


CONTENTS


Page


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

Is Ottawa Tight on Borrowed Money? by Robert M. Turnbull and
    J .  K err  G ib son   .......................... .. ...................

Dividend Stripping: The Business Purpose Test, by Gwyneth McGregor


Sacred Cows in Cloud-Cuckoo Land: Britain's Budget Prospects, by A. R. Ilersic

Around the Courts             . .....

Minimum Provisions in a Foundation Plan of Education Finance,
    by David M. Cameron and John F. Graham ................

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


The Indian Union Budget 1967-68, by James Cutt .


In the Library


   The Canadian Tax Journal is a forum for the dissemination of the results of research
in, and informed comment on, taxation and public finance. Opinions expressed by Indi-
vidual writers, therefore, are not necessarily endorsed by the Canadian Tax Foundation
or its members. Contributions should be addressed to the Editor, Canadian Tax
Foundation, 100 University Avenue, Toronto 1.


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


. . . . 1


        8

.. ..  16


.......  56


Vol XVI, No. I


January-February, 1968

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