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5 Can. Tax J. [i] (1957)

handle is hein.journals/cdntj5 and id is 1 raw text is: 






    CANADIAN TAX JOURNAL


                   Vol. V, No. 1. January-Fcbriwry, 1957


                              CONTENTS

                                                                       Page
Fact and Opinion ...                                                   I
    In this Issue - Mr. Harris Please Note - For Whom    the Roads Toll - The
    State of the Union - Throne Speech: Death and the Cities - Halifax Taxation
    Commission


Gordon Commission
    Tax Proposals ..... ..... .....   ...... Preliminary Report ...        6


Corporate Amalgamations
    under the Income Tax


Mr. Woolley
    and the Income Tax System


Corporate Amalgamations
   under the Income Tax


A. D. McAlpine


J. H. P..


........ A .  J.  Little


Around the Courts     .              .........
    Exchequer Court: M.N.R. v. Taylor - M.N.R. v. Woolley
    Tax Appeal Board: Mitchell v. M.N.R. - Avco of Canada v. M.N.R. - No. 36,5
    v. M.N.R. - No. 359 v. M.N.R. - Galbraith v. M.N.R. - William Rodger Estate
    M.N.R. - No. 356 v. M.N.R. and No. 357 v. M.N.R. - No. 344 v. M.N.R. - No. 372
    M.N.R. - Rogers v. M.N.R. - No. 358 v. M.N.R.


The Director in Wonderland .....


The Federal Budget Outlook ....

Fiscal Figures . ...............
    Forecasting Federal Revenue


...... J. Harvey Perry


.R. E. Carswell


          43

......    47


B ook R eview s  ............... .............................................    50
    Treasury Control: The Co-ordination of Financial and Economic Policy in Great
    Britain, by Samuel H. Beer - Government Budgeting, by Jesse Burkhead -
    Discharging Business Liabilities, by Horace J. De Podwin - International Tax
    Agreements, Vol. VI, Fiscal and Financial Branch, Department of Economic and
    Social Affairs, United Nations.
                                                                     OVER

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