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26 Can. Tax J. [i] (1978)

handle is hein.journals/cdntj26 and id is 1 raw text is: 




        CANADIAN




                  TAX JOURNAL




Vol. XXVI, No. 1                              January-February 1978


                        CONTENTS
                                                         Page
The Effects of Tax Reform and Post-Reform Changes in the Federal Personal
    Income Tax, 1972-75, by J. R. Allan, S. N. Poddar and N. D. LePan . .  1

C u rrent C ases . .. ... . .. ... ..................   .  3 1

Personal Income Tax Reform: An Ontario Assessment, by Don Black, Harry
    Newton and Tom Sweeting . . I ......          ..... .  54

International Tax Planning ..... ........ ..... . .... ... . 68

Stock Option Benefits in Canadian Controlled Private Corporations,
    by R . D . H ogg ... . ............ .................  85

Estate  Planning  in  C anada  . ...... ...... ............ .......... .  101

The Incorporation of Professionals, by Gordon E. Cooper ............... 106

F iscal F ig u res . . . . . . . . . . . . . . . . . . . . . .. . . . . . . . . . .. . . . . . . . . . . . . 1 17

A New Phase in Quebec: Tax Evolution, by Guy Dub6 .       123

C hecklist . ..... .......                                132

Current R eading         ....... .........       ...... . 147

In the Library                          . .......         153




CANADIAN TAX FOUNDATION

L'ASSOCIATION      CANADIENNE        D'ETUDES     FISCALES

Price. $3.00                          @) 1978, Canadian Tax Foundation

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