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42 Can. Tax J. iii (1994)

handle is hein.journals/cdntj42 and id is 1 raw text is: 1.994, Volume 42, Issue Number 1 / Num ro 1 CANADIAN TAX JOURNAL REVUE FISCALE CANADIENNE 1 Spousal Support in Family Law and Alimony in the Law of Taxation-John W Durnford and Stephen J. Toope 108 Conseils pratiques : Pr6paration et presentation d'un appel en matibre fiscale-Pierre Barsalon 150 Canadian Provincial Payroll Taxation: A Structural and Policy Analysis-Jonathan R. Kesselman 201 Current Cases: (FCA) The Queen v. Silden-(FCTD) Borstad Welding Supplies (1972) Limited v. The Queen and (Ont. Ct. Gen. Div.) Re Cronin Fire Equipment Ltd. 212 International Tax Planning: UK Legislation on Foreign Exchange and Hedging 222 Personal Tax Planning/Planification fiscale personnelle Transferring Funds from a Pension Plan to an Eligible RRSP or RRIF: The New Opportunities 243 Transferts defonds d'un regime de retraite 4 un REER on dun FERR admissible : Les nouvelles possibilitis 268 The Taxation of Corporate Reorganizations: Corporate Reorganizations and Other Transfers of Tax Attributes: A Question of Taxable Benef7ts 288 Fiscal Figures: Individual Tax Burdens in the OECD 298 Current Tax Reading MS1 Member Services iii

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