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

3 Can. Tax J. [i] (1955)

handle is hein.journals/cdntj3 and id is 1 raw text is: 





      CANADIAN TAX JOURNAL


                   Vol. III, No. 1. January-February, 1955

                              CONTENTS
                                                                       Page
 Pact and Opinion .
    In this Issue - Dilemma at Ottawa - In this Basket Big Eggs - Business and
    the Schools - Cheerless Outlook - Annual General Meeting.

 Sales Taxes-
    M anufacturers' or  Retail?  ........... ....... F. R. Irwin  ...... .......... .  5

 Sales Taxes--
    Why Not a Bold Approach? ................ A. Milton Moore            12

 Financing Metropolitan Toronto .................. G. A. Lascelles ......     ... 16

 The Arm's Length Concept ........................ John G. McDonald       ...... 25

 Death Duties Administration
    in O ntario  ................. .................  D 'A rcy  B lair  .... . . .  36

What is an Assessment? ...................... Gwyneth McGregor           ....... 40

The Cost of Pensions
    in the United Kingdom ...................... A.R. Ilersic      ... 48

Around the Courts ....................................................... 55
    Canadian Kodak Sale, Ltd. v. M.N.R. - Baker Estates Ltd. v. M.N.R. - No. 203 v.
    M.N.R. - Freoschl v. M.N.R. - No. 213 v. M.N.R. and No. 215 v. M.N.R. - Pipe
    v. M.N.R. - Bentley v. M.N.R. - No. 205 v. M.N.R. - Sockman v. M.N.R.

Fiscal Figures . ........................  .            ...              64
    The Burden of Social Security - Corporation Income by Province of Origin.

Foreign Tax News ..      ....................                      .  .. 68

Correspondence ...................................    ...  .... ........ 71
   Francis Lorenzen

In the Library ........        .. . .. .                    ........ 72


Authoriwed as 8econd CUas Mal, Post OfflC6 DeP ItM, ett, Ottawa

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