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4 Can. Tax J. [i] (1956)

handle is hein.journals/cdntj4 and id is 1 raw text is: 





      CANADIAN TAX JOURNAL


                      Vol. IV, No. 1. January-February, 1956

                             CONTENTS
                                                                        PAGE

Fact and O pinion .........1.                        ...................... I
    In this Issue - The Year Ahead - LIFO: Second Thoughts - Tolls or Roads? -
    Gusher- The Loaded Word - A         New   Sales Tax? - Battle Looms on U.S.
    Taxes - New Federal Offer
Anaconda  Comment           .. ................. .... .. Stuart Thom ........ 8
The Prime Minister's
    L etter  to  th e  P rovin ces  . . ...... .. ... ........... .................. .  12
 Budgetary and Fiscal Accounting
    in the Government of Canada ........... ..... .   H. R. Balls .......... 14
Intention  ..     . .   . .. . .. . . .  . .  .   . . J. L avine ........... 24
One Taxpayer-One Income .............................. R. M. Wingfield     31
Equity Considerations
    in a Capital Gains Tax .................. ..Walter W. Heller ... 34
Printed W ord v. The D irector  ................................. .......        37
Financing Public Education
    in New Brunswick  ...  ........................... W . H. M acKenzie ... 40
To Incorporate or
    Not to Incorporate?   .. .....   ................... Roger E. Carswell ... 51
A roun d  th e  C ourts  .......   ..... ......... .................... ..................  56
    Exchequer Court: Montreal Trust Co. ci al. v. M.N.R. - Rosonblat'v. M.N.R.
    Tax Appeal Board: No. 290, No. 291, No. 293 and Russel E. Gibson v. M.N.R. -
    Fegelman and No. 299 v. M.N.R. and Cadwallader v. Wheeler - Walsh v. M.N.R. -
    The Vancouver Tug Boat Co. Ltd. v. M.N.R. - No. 292 v. M.N.R. - The McBee Co.
    Ltd. v. M.N.R.
B ook R eview s  ..........................................................           63
    J. Harvey Perry: Taxes, Tariffs & Subsidies - Leonard D. White: Introduction to
    the Study of Public Administration
F iscal  F ig u res  .............. ...... ....................... ..................  66
    Canadian versus American Income Taxes
F oreign  T ax  N ew s  ..... ......... .... .. ....... . .............................  70
A bout the Foundation .. .....................................................   .  72
    New Members in 1955-Publications in 1955
C orrespondence ....................................   ..................  .........  75
    Pro Bono Publico
In th e  L ibrary   ..................................................................  77


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