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22 Can. Tax J. [i] (1974)

handle is hein.journals/cdntj22 and id is 1 raw text is: CANADIAN TAx JOURNAL VoL XXII, No. 1 January-February 1974 CONTENTS Page Registered Retirement Savings Plan, by Solomon Spiro ............................ 1 A round the C ourts ........................... ............. ............... .. 14 Tax Problems resulting from Expropriation of Capital Property, by J. G. Ware .... 34 Estate Planning in Canada ....................................................... 41 Canadian Fiscal Policy: 1973-74, by G. V. Jump and T. A. Wilson ................ 47 F iscal F igures ..................... . ........................................... . 58 Some Tax Considerations in Corporate Financing, by Warren J. A. Mitchell .. 63 C h eck L ist .......... ................................... ...................... .. 73 The Efficacy of Recent Corporate Income Tax Reductions for Manufacturing, by R . M . H yndm an ............................... .......................... 84 Winding-Up under Section 88, by Howard J. Alpert .............................. 98 In th e L ibrary ............................................ ..................... 104 lecond ous mall registratiou number 2,71. CANADIAN TAX FOUNDATION L'ASSOCIATION CANADIENNE D'ETUDES FISCALES 100 University Avenue, Toronto, Canada. M5J 1V6 Additional copies of this Journal may be obtained at $2.00 each. g 1974, Canadian Tax Foutdation