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7 Can. Tax J. [i] (1959)

handle is hein.journals/cdntj7 and id is 1 raw text is: 

VoL VII, No. 1                                           January-February, 1959




                       CANADIAN




                TAX JOURNAL




                            CONTE NTS
                                                                         Page
Fact and O pinion .......1.........                              ...   ...  I
Co-operation in Government, by R. M. Burns ..................          ............   5
Around the Courts .....................                                    16
My Favourite Tax Case, by R. deWolfe MacKay              .    ............ 27
The Estate Tax Act-Some Shortcomings, by John W. Graham                    32
F iscal  F ig u res  ..... ................... .. ...... . ............. ..... ... ..  40
United States Citizens in Canada, by W. R. Koerner ............        ........   . 43
Foreign Tax News ...........   ................................        ... 48
The Library of the Canadian Tax Foundation, by Reginald A. Rawkins ............ 50
Tax Relief for Australian Oil Investors, by H. D. McGurran ...        ............. 57
M edley                 ..........................                       . 59
Municipal Motor Vehicle User Taxes, by L. F. Hashey         ...................... 62
The Problem of Mining Taxation-Ghana's Experience, by Alan H. Smith ......... 68
A bout the Foundation ..   ......     . ............ .  .... ......        79
Principles of Income Tax
    3. Income from Employment, by H. D. McGurran       .......     ......  81
In th e L ibrary            .... .......................    ... .......... 91



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