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29 Can. Tax J. [i] (1981)

handle is hein.journals/cdntj29 and id is 1 raw text is: 
January-February 1981


CANADIAN TAX JOURNAL



                              CONTENTS

                                                                 Page
U.S. LEGISLATION TAXING GAINS OF FOREIGN PERSONS FROM DISPOSITIONS
    OF DIRECT AND INDIRECT INTERESTS IN U.S. REAL PROPERTY-THE
    FOREIGN INVESTMENT IN REAL PROPERTY TAX ACT OF 1980-
    Arthur A. Feder and Lee S. Parker ..............................

SEARCH AND SEIZURE AND THE INCOME TAX ACT-Ian H. Pitfield .......... 30

CAPITAL TAXES IN THE UNITED KINGDOM -A. R. Ilersic .................. 39



CURRENT CASES  ............................................  44
    The Queen v. Sun Life Assurance Co. of Canada (FCA)
    Paco Corporation v. The Queen-H. A. Brown v. The Queen- The Queen
       v. W. Schubert-Greenbranch Investments Ltd. v. The Queen (FCTD)
   N. Marossi v. MNR-R. W/. Beck v. MNR (TRB)

INTERNATIONAL TAX PLANNING ..................................  61
    The Canada-US. Tax Treaty-Part II

PERSONAL TAX PLANNING ......................................  71
   Employee Relocation

THE TAXATION OF CORPORATE REORGANIZATIONS ....................... 83
   Amalgamations-Part III
   Current Affairs

FISCAL FIGURES .............................................  99
   International Comparisons of Tax Levels

CHECKLIST ................................................  105

IN THE LIBRARY ............................................  132


P1981, Canadian Tax Foundation


Vol. 29, No.lI


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