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24 Can. Tax J. [i] (1976)

handle is hein.journals/cdntj24 and id is 1 raw text is: 






             CANADIAN




                       TAx JOURNAL



VoL XXIV, No. I                                January-February 1976




                         CONTENTS
                                                            Page
Macbeth and Subsection 88(1), by Bert W. Nitikman and G. David Eriks ........ 1
C urrent  C ases  ................................................................           18
Taxation on Death: The Surviving Spouse, by David W. Smith ................. 38
International  Tax   Planning   ...................................................          55
F iscal  F igures  ...............................................................    . .    63
Canada's Incomes Policy: An Economic Assessment, by Lawrence B. Smith ...... 67
Estate  Planning  in  Canada   ....................................................          74
Inflation Accounting in the U.K., by A. R. Ilersic ..............................            80
C hecklist  ....................................................................      . .    85
In the  L ibrary  ................................................................          99
C orrespondence    ................................................................         101






                 Second c1a4s mail regigtaio 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.
                           ISSN 00085111
                    ( 1976, Canadoan Tax Foundation

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