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20 Can. Tax J. [i] (1972)

handle is hein.journals/cdntj20 and id is 1 raw text is: 



         CANADIAN




                    TAx JOURNAL



Vol XX, No. 1                                   January-February 1972






                          CONTENTS

                                                            Page
Recent American Tax Concessions to Industry and Canadian Economic Policy,
   by B ruce  W .  W ilkinson  ....................................................       1

A round  the  C ourts  ........ .......... ...........................................     15

Canadian Cooperatives and Credit Unions: The Tax Scene Revisited,
   by R .  C raig  M cIvor  .........................................................   32

E state  Planning  in  Canada  ......................................................      40

Corporate Control Concepts and Tax Reform, by David I. Matheson .............. 45

C h eck list  ........................................................................     58

In th e  L ibrary   ...................................................................   71

Tax Essay: A Comparative Analysis of Alternative Income Support Programs
   in Canada, by James Cutt, John Tysall and Leigh Bailey ...................... 74






                  Beood om las maiZ regitation mmber 2271.

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.

                     (D 1972, Canadian Tax Foundation

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