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18 Can. Tax J. [i] (1970)

handle is hein.journals/cdntj18 and id is 1 raw text is: 




         CANADIAN




                   TAX JOURNAL



Vol. XVIII, No. 1                             January, February, 1970




                         CONTENTS

                                                            Page
The Burden of Proof in Tax Disputes, by Horst G. Wolff       .........1............    I

Around the Courts ............................. ............ 19

The Treatment of Dependants Under the Personal Income Tax,
   by R ussell  R obinson  ................................. ......................  44

Regional Incentives: An Improvement? by Arthur R. A. Scace .................... 48

Fiscal Figures: Canada-U.S. Income taxes: A Comparison ....................... 54

Cost Benefit Analysis: Discount Rate and Opportunity Costs, by S. T. Byerley ...... 58

Tales of Top Hats: Executive Pension Plans, by W. J. A. Mitchell ............... 67

In the  L ibrary  . . ................... .. ............... .................... ...  72

Checklist  .....    ..........................  ................................       74








         Postage paid in oash at thir (or fourth) ciss rates. Pesrtit No. 0. 44

CANADIAN TAX FOUNDATION
L'ASSOCIATION        CANADIENNE        D'ETUDES      FISCALES
100 University Avenue                        Toronto 1, Canada

         Additional copies of this Journal may be obtained at $1.50 each.

                     C 1970, Cansadian Tax Foundation

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