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24 Can. Tax J. [i] (1976)

handle is hein.journals/cdntj24 and id is 1 raw text is: CANADIAN TAx JOURNAL VoL XXIV, No. I January-February 1976 CONTENTS Page Macbeth and Subsection 88(1), by Bert W. Nitikman and G. David Eriks ........ 1 C urrent C ases ................................................................ 18 Taxation on Death: The Surviving Spouse, by David W. Smith ................. 38 International Tax Planning ................................................... 55 F iscal F igures ............................................................... . . 63 Canada's Incomes Policy: An Economic Assessment, by Lawrence B. Smith ...... 67 Estate Planning in Canada .................................................... 74 Inflation Accounting in the U.K., by A. R. Ilersic .............................. 80 C hecklist .................................................................... . . 85 In the L ibrary ................................................................ 99 C orrespondence ................................................................ 101 Second c1a4s mail regigtaio number 2271. 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. ISSN 00085111 ( 1976, Canadoan Tax Foundation