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

25 Can. Tax J. [i] (1977)

handle is hein.journals/cdntj25 and id is 1 raw text is: 




            CANADIAN




                     TAX JOURNAL



Vol. XXV, No. 1                             January-February 1977




                       CONTENTS
                                                       Page
The New Income Tax Regime for Religious Organizations,
    by J. A . Langford, Q .C  . ................   1........

C u rre n t C ases . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. . 16

The Valuation of Life Insurance Policies, by Thomas R. Perkes, C.L.U.
    and Ralph G. Swail, F.S.A., F.C.I.A.                33

International Tax  Planning  ..................... ................  40

Local Income Tax for Britain? by A. R. Ilersic  ......... ..............  47

E state  Planning  in  C anada  ........................................  52

C h e c k list . . . . . . . . . . .. . . . . . . . . . . . . . . . . .. . . . . . . . . . . . . . . . . . . 5 7

F isc al F igu res . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 6 9

In th e L ib ra ry . . . . . . . .. . .. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 7 3

Tax Essay: Inflation and the Personal Tax Base: The Capital Gains Issue,
    by M eyer W . Bucovetsky .... ... .. .... .... ........ . ... 77





CANADIAN TAX FOUNDATION
L'ASSOCIATION      CANADIENNE      D'ETUDES     FISCALES
Price: $3.00                        D 1977, Canadian Tax Foundation

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