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21 Can. Tax J. [i] (1973)

handle is hein.journals/cdntj21 and id is 1 raw text is: 






         CANADIAN





                   TAX JOURNAL




Vol. XXI, No. 1                                 January-February 1973




                         CONTENTS
                                                             Page
The Winding-Up of Corporations Otherwise than under Section 88,
   by Douglas S. Ewens ............                            1

Around the Courts ..               . . . . .........           14

Tax Treatment of Interest Flowing from Developing Countries,
   by A lbert  J.  R idler  ................ ......... ......  .......................  28

Estate Planning in Canada ...         ............................................ 35

The Years to 1980: A Commentary on the Economic Council of Canada's
   Ninth Annual Review, by D. A. L. Auld ....................          .......  39

New Books .........                                           45

Prices and Incomes Policy for Britain, by A. R. Ilersic  ........................ 49

Checklist           ............................................................. 55

In the Library .......                                     . ... 61

Tax Essay: The Federal Budget as Plan, by W. Irwin Gillespie       .......  .  64


                  Second class mail regiattion number 2271.


CANADIAN TAX FOUNDATION
L'ASSOCIATION CANADIENNE D'ETUDES FISCALES

      100 University Avenue,  Toronto,  Canada.  M5J  1V6

         Additional copies of this Journal may be obtained at $2.00 each.

                     g 1973, Canadian Tax Foundation

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