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28 Can. Tax J. [i] (1980)

handle is hein.journals/cdntj28 and id is 1 raw text is: 
January-February 1980


CANADIAN TAX JOURNAL





                            CONTENTS
                                                              Page
 TAXATION OF THE LIFE INSURANCE INDUSTRY BEFORE 1978-
     A. E . lohn  Thom pson  .......................................  1
 TAXATION OF THE LIFE INSURANCE INDUSTRY: THE 1978 TAX REFORM-
     R onald  C .  K nechtel  ............... .........................  9
 GIVING CREDIT WHERE CREDIT IS DUE: THE CHOICE BETWEEN CREDITS
     AND DEDUCTIONS UNDER THE INDIVIDUAL INCOME TAX IN CANADA-
     W ayne R . Thirsk .........        ...... .............. .. 32
 ZERO-BASE BUDGETING: AN INNOVATION OR A REDISCOVERY OF OLD
    CONCEPTS?- John C. Strick .................................. 43

C URRENT C ASES ... ............................................ 53
    The Great A&P Tea Co. Ltd. v. The Queen (SCC)
    C. R. McCambridge v. The Queen (FCA)
    G. C. Brown v. The Queen-Hummel Corporation of Quebec Ltd. et al.
    v. The Queen-P.-E. Jobin v. The Queen-The Queen v. Leclerc et al.;
    Wise et al. v. The Queen (FCTD)
    T. Demers v. MNR (TRB)
    The Queen v. K. Merkle (Alta. CA)
INTERNATIONAL TAX PLANNING .... ............ .....................  68
    Canadians Investing in the United States-Part 2
PERSONAL TAX PLANNING .................. .............     ...  81
    Bonus Accrual Programs
F ISCAL  F IGU RES  ... .............................................  89
    International Tax Comparisons
C H EC K LIST . . . . . .. . . . . . . . . . . . . . . . ... . . . .. . . . . . . . . . . . . . . . . . . . . . . 9 4
CURRENT  R EADING  .. .............................. .............  124
    The New Expenditure Management System-Government of Canada
    Tax Expenditure Account-Fiscal Federalism in Switzerland-Canada
    at the pension crossroads
IN TH E  L IBRARY  ................................................  128


Vol. 28, No. I


Price: $3.00


(D 1980, Canadian Tax Foundation

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