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2 Can. Tax J. [i] (1954)

handle is hein.journals/cdntj2 and id is 1 raw text is: CANADIAN TAX JOURNAL Vol. II, No. 1. January-February, 1954 CONTENTS PAGE F act an d O pinion ............................. ................................ . I In this Issue - Elegance with Economy - Canada-Australia Tax Treaty? - The 1954 Ontario Budget - Preliminary Announcement, 1954 Conference - Tax Reform - U.S. & U.K. - Mr. Andrews's Tax? - Quebec Personal Income Tax. Federal Tax Credit Conflicts with Quebec Corporation Profits Tax ....... J. Harvey Perry ........ 6 Health Care Programmes Financial Aspects in Seven Countries ................ C. L. Francis J. E. Sparks J. E. Osborne .......... 12 Corporation Tax Policy ................................. Hon. Douglas Abbott ... 20 Local Government Finance in England and W ales ............................. A. R. Ilersic ............ 26 Effects of Death Taxation Economic and Social Repercussions .................. Imrie de Vegh ......... 34 Forest Taxation Abroad France-U.K.-U.S ................................ George C. Wilkes ...... 45 Around the Courts ............................................................. 52 Robinson v. M.N.R.-Tourangeau v. M.N.R.-Edith Noak v. M.N.R.-St. Catharine's Flying Training School Ltd. v. M.N.R.-Lalibertd v. M.N.R. and No. 120 v. M.N.R. -Boarland v. Kramut Pulai Limited. B oo k R eview s .................................................................. 56 Goals of Economic Life, ed. A. Dudley Ward-Income Tax Law and Practice (Commonwealth), by N. E. Challoner and C. M. Collins-Shares of Upper Income Groups in Income and Savings, by Simon Kuznets-Private Company Tax, by N. E. Challoner and C. M. Collins-The Principles and Practice of Income Tax in New Zealand, by M. K. Twomey. F iscal F igu res ..................................... ............................ 60 Incomes in Canada and the United States C orrespon d en ce ................................................................. 62 Robert Tresilian. (With a reply from the Editor.) In th e L ib ra ry .................................................................. 6 7 Authorized as second class mail, Post Office Department, Ottawa