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15 Can. Tax J. [i] (1967)

handle is hein.journals/cdntj15 and id is 1 raw text is: Vol. XV, No. I January-February, 1967 CANADIAN TAX JOURNAL Authorized as Second Class Mail, Post Office Department, Ottawa. and for payment of postage in cash. CONTENTS F act and O pinion ..... ... ....... .. ... .... 1966 Tax Changes: Second Edition, by Kerr Gibson .............. A round the Courts ............... ..... Taxation and Business Trusts, by David I. Matheson ....... The Comprehensive Canada-U.K. Tax Agreement, by R. Alan Short Fiscal Figures: Gift Tax . ...... ...... The Royal Commission on Taxation, by Philip F. Vineberg The Bottomless Purse: Government Spending, by A. R. Ilersic ... About the Foundation ......... Home-Owner Grants, by Harry Kitchen ...................... The Selective Employment Tax in Britain, by James Cutt ....... In th e L ib rary ..... . .. .. ...... .. ........ ........ Page 1 5 . . . . . . . . . 11 . . . . . . . . . 3 0 37 . ... . . .. . 4 6 ... .... 50 58 . . . . . . . . . . 6 2 ..... 63 . . . 68 ..... 77 The Canadian Tax Journal is a forum for the dissemination of the results of research in, and informed comment on, taxation and public finance. Opinions expressed by indi- vidual writers, therefore, are not necessarily endorsed by the Canadian Tax Foundation or its members. Contributions should be addressed to the Editor, Canadian Tax Foundation, 100 University Avenue, Toronto 1. Additional copies of this Journal may be obtained at $1.00 each @ 1967, Canadian Tax Foundation Vol. XV, No. I January-February, 1967