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27 Can. Tax J. [i] (1979)

handle is hein.journals/cdntj27 and id is 1 raw text is: 

January-February 1979


CANADIAN TAX JOURNAL





                          CONTENTS
                                                             Page
TRANSFERRING THE FAMILY BUSINESS-David W. Smith ................ 1

THE NEW CANADA/U.K. TAX CONVENTION: A CANADIAN PERSPECTIVE-
    Nicholas J. S. Seed and David G. Pangbourne .................... 17
CHANGES IN STATE, PROVINCIAL AND LOCAL SALES TAXATION
    IN THE LAST DECADE- John F. Due  ............................  36
SWITZERLAND'S TAX JUNGLE-Richard Bird and Roland Duss .......... 46
THE TREATMENT OF RRSP PROCEEDS ON MATURITY-Phelim P. Boyle .... 68



C URRENT C ASES  ................................................  81
    The Queen v. Alberta and Southern Gas Co. Ltd. (SCC)
    Gahrns Ltd. v. The Queen-The Queen v. McLaughlin (FCTD)
    Love v. M.N.R.-Gowling v. M.N.R.-Logan v. M.N.R.-Tazzman v.
    M.N.R.-Elliot v. M.N.R.-Mirotta v. M.N.R.-Miller v. M.N.R.-
    Tyrala v. M.N.R. (TRB)


INTERNATIONAL TAX PLANNING .......................
    Negotiations For a New Tax Treaty Between Cana
    States-A Long Story

ESTATE PLANNING IN CANADA .................
    Funding Buy-Sell Agreements

FISCAL FIGURES . ................................
    Canada Pension Plan Projections

C HECK LIST  ................ ....... ...........

IN THE LIBRARY ... ..............................

CORRESPONDENCE  ........... ...............


da and the United


.113


     . .. . . . . . . . . 1 19

 ...........                     .13 1

. . . . . . . . . . . . . . . 1 3 3


© 1979, Canadian Tax Foundation


Vol. 27, No. I


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