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2 Can. Tax J. [i] (1954)

handle is hein.journals/cdntj2 and id is 1 raw text is: 






      CANADIAN TAX JOURNAL

                    Vol. II, No. 1. January-February, 1954


                              CONTENTS
                                                                         PAGE
F act an d  O pinion  ............................. ................................ .  I
    In this Issue - Elegance with Economy - Canada-Australia Tax Treaty? - The
    1954 Ontario  Budget - Preliminary Announcement, 1954     Conference - Tax
    Reform - U.S. & U.K. - Mr. Andrews's Tax? - Quebec Personal Income Tax.

Federal Tax Credit
    Conflicts with Quebec Corporation Profits Tax ....... J. Harvey Perry ........    6

Health Care Programmes
    Financial Aspects in Seven Countries ................ C. L. Francis
                                                   J. E. Sparks
                                                   J. E. Osborne .......... 12
Corporation Tax Policy ................................. Hon. Douglas Abbott  ...  20

Local Government Finance
    in England and W ales ............................. A. R. Ilersic  ............  26

Effects of Death Taxation
    Economic and Social Repercussions .................. Imrie de Vegh ......... 34

Forest Taxation Abroad
    France-U.K.-U.S ................................ George C. Wilkes ...... 45

Around the Courts .............................................................   52
    Robinson v. M.N.R.-Tourangeau v. M.N.R.-Edith Noak v. M.N.R.-St. Catharine's
    Flying Training School Ltd. v. M.N.R.-Lalibertd v. M.N.R. and No. 120 v. M.N.R.
    -Boarland v. Kramut Pulai Limited.

B oo k R eview s  ..................................................................  56
    Goals of Economic Life, ed. A. Dudley Ward-Income Tax Law and Practice
    (Commonwealth), by N. E. Challoner and C. M. Collins-Shares of Upper Income
    Groups in Income and Savings, by Simon Kuznets-Private Company Tax, by
    N. E. Challoner and C. M. Collins-The Principles and Practice of Income Tax
    in New Zealand, by M. K. Twomey.

F iscal  F igu res  ..................................... ............................  60
    Incomes in Canada and the United States

C orrespon d en ce  .................................................................  62
    Robert Tresilian. (With a reply from the Editor.)

In th e  L ib ra ry  ..................................................................  6 7


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