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25 Can. Tax J. [i] (1977)

handle is hein.journals/cdntj25 and id is 1 raw text is: CANADIAN TAX JOURNAL Vol. XXV, No. 1 January-February 1977 CONTENTS Page The New Income Tax Regime for Religious Organizations, by J. A . Langford, Q .C . ................ 1........ C u rre n t C ases . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. . 16 The Valuation of Life Insurance Policies, by Thomas R. Perkes, C.L.U. and Ralph G. Swail, F.S.A., F.C.I.A. 33 International Tax Planning ..................... ................ 40 Local Income Tax for Britain? by A. R. Ilersic ......... .............. 47 E state Planning in C anada ........................................ 52 C h e c k list . . . . . . . . . . .. . . . . . . . . . . . . . . . . .. . . . . . . . . . . . . . . . . . . 5 7 F isc al F igu res . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 6 9 In th e L ib ra ry . . . . . . . .. . .. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 7 3 Tax Essay: Inflation and the Personal Tax Base: The Capital Gains Issue, by M eyer W . Bucovetsky .... ... .. .... .... ........ . ... 77 CANADIAN TAX FOUNDATION L'ASSOCIATION CANADIENNE D'ETUDES FISCALES Price: $3.00 D 1977, Canadian Tax Foundation