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9 Can. Tax J. [i] (1961)

handle is hein.journals/cdntj9 and id is 1 raw text is: 



VoL IX, No. 1                                            January-February, 19M




                       CANADIAN




                TAX JOURNAL



                            CONTENTS
                                                                          Page
Fact and Opinion ..............    ....................................      1
The Most Unusual Idea in Canada, by Harvey Perry ,..........................      5
The Baby Budget-Some Comments, by W. C. Shakespeare    ................      7
Trial de Novo in the Exchequer Court, by Stuart D. Thorn                   13
A round the Courts ....... ....... ..............................................  19
Helping Hand for the Underdog    ........................... .............. 31
Secondary Intention, by Gwyneth McGregor ....................               33
F iscal F igures  . ....... .........................    ......... ..........  38
Property Valuation and Politics, by A. R. Ilersic ............................... 41
Quebec Tax Amendments, by Ronald Robertson ............................. 48
A Thorn in the Side, by Irving L. Rosen ..........   ................   ......... 52
Foreign Tax News ................   ......         ............. 58
Local Tax Concessions in Canadian Municipalities, by F. H. Finnis ................ 61
About the Foundation      ..................................  .... ......... 66
Dividend Stripping in the United Kingdom, by Hubert S. A. Macnair .............. 70
In the Library .............. ............. ....... ... .....            .  73
            Additional copies of this Journal may be obtained at $1.00 each.



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