About | HeinOnline Law Journal Library | HeinOnline Law Journal Library | HeinOnline

22 Can. Tax J. [i] (1974)

handle is hein.journals/cdntj22 and id is 1 raw text is: 



             CANADIAN




                        TAx JOURNAL


VoL XXII, No. 1                                 January-February 1974





                          CONTENTS
                                                             Page
Registered Retirement Savings Plan, by Solomon Spiro ............................         1

A round  the  C ourts  ...........................  ............. ...............   ..  14

Tax Problems resulting from Expropriation of Capital Property, by J. G. Ware       .... 34

Estate  Planning  in  Canada  .......................................................    41

Canadian Fiscal Policy: 1973-74, by G. V. Jump and T. A. Wilson ................ 47

F iscal  F igures  ..................... . ........................................... .  58

Some Tax Considerations in Corporate Financing, by Warren J. A. Mitchell          ..     63

C h eck   L ist  .......... ................................... ...................... ..  73

The Efficacy of Recent Corporate Income Tax Reductions for Manufacturing,
   by R .  M .  H yndm an  ............................... ..........................  84

Winding-Up under Section 88, by Howard J. Alpert .............................. 98

In th e  L ibrary  ............................................ .....................  104





                  lecond ous mall registratiou number 2,71.

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 1974, Canadian Tax Foutdation

What Is HeinOnline?

HeinOnline is a subscription-based resource containing nearly 3,000 academic and legal journals from inception; complete coverage of government documents such as U.S. Statutes at Large, U.S. Code, Federal Register, Code of Federal Regulations, U.S. Reports, and much more. Documents are image-based, fully searchable PDFs with the authority of print combined with the accessibility of a user-friendly and powerful database. For more information, request a quote or trial for your organization below.



Short-term subscription options include 24 hours, 48 hours, or 1 week to HeinOnline with pricing starting as low as $29.95

Contact us for annual subscription options:

Already a HeinOnline Subscriber?

profiles profiles most