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20 Can. Tax J. [i] (1972)

handle is hein.journals/cdntj20 and id is 1 raw text is: CANADIAN TAx JOURNAL Vol XX, No. 1 January-February 1972 CONTENTS Page Recent American Tax Concessions to Industry and Canadian Economic Policy, by B ruce W . W ilkinson .................................................... 1 A round the C ourts ........ .......... ........................................... 15 Canadian Cooperatives and Credit Unions: The Tax Scene Revisited, by R . C raig M cIvor ......................................................... 32 E state Planning in Canada ...................................................... 40 Corporate Control Concepts and Tax Reform, by David I. Matheson .............. 45 C h eck list ........................................................................ 58 In th e L ibrary ................................................................... 71 Tax Essay: A Comparative Analysis of Alternative Income Support Programs in Canada, by James Cutt, John Tysall and Leigh Bailey ...................... 74 Beood om las maiZ regitation mmber 2271. CANADIAN TAX FOUNDATION L'ASSOCIATION CANADIENNE D'ETUDES FISCALES 100 University Avenue Toronto 1, Canada Additional copies of this Journal may be obtained at $1.50 each. (D 1972, Canadian Tax Foundation