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38 Can. Tax J. [i] (1990)

handle is hein.journals/cdntj38 and id is 1 raw text is: 


               January/February 1990    Janvier/fivrier 1990
               Vol. 38, No. 1            Vol. 38, no 1





 CANADIAN TAX JOURNAL

 REVUE FISCALE CANADIENNE


    1   The Administrative and Compliance Costs of the United
        Kingdom's Value-Added Tax-Cedric Sandford
   21   Aspects fiscaux de la loi 146 du Qu6bec-Diane Bruneau et
        Richard Chagnon
   48   The Social Policy Simulation Database and Model: An Integrated
        Tool for Tax/Transfer Policy Analysis-Michael Bordt, Grant J.
        Cameron, Stephen R Gribble, Brian B. Murphy, Geoff T. Rowe,
        and Michael C. Wolfson
   66   Changes in Corporate Tax Revenue-Alan V Douglas
   82   Current Cases
        (FCA) Robertson v. The Queen
        (FCTD) The Queen v. A ntosko et al. -
            Hazlewood v. The Queen-Labrador Offshore Shipping
            Company  Limited v. The Queen
   96   International Tax Planning
        Tax Implications of Joint Projects in Canada Between
        Singaporean and Canadian Companies
  116   Personal Tax Planning
        US Federal Estate Tax, with Special Considerations for Non- US
        Surviving Spouses: A Primer-Part 1
  131   Planification fiscale personnelle
       Les droits successorauxfiddraux amdricains et certains
       commentaires it figard des conjoints survivants non americains:
       une introduction-partie 1
  148  The Taxation of Corporate Reorganizations
       Paragraph 88(1)(d) Bump on the Winding Up of a Subsidiary-
       Part 1
 159   Fiscal Figures
       Government in the Economy- The Past Two Decades
 166   Current Tax Reading
 172   Checklist
 229   In the Library



0 1990, Canadian Tax Foundation
ISSN 0008-5111

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