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27 Can. Tax J. [i] (1979)

handle is hein.journals/cdntj27 and id is 1 raw text is: January-February 1979 CANADIAN TAX JOURNAL CONTENTS Page TRANSFERRING THE FAMILY BUSINESS-David W. Smith ................ 1 THE NEW CANADA/U.K. TAX CONVENTION: A CANADIAN PERSPECTIVE- Nicholas J. S. Seed and David G. Pangbourne .................... 17 CHANGES IN STATE, PROVINCIAL AND LOCAL SALES TAXATION IN THE LAST DECADE- John F. Due ............................ 36 SWITZERLAND'S TAX JUNGLE-Richard Bird and Roland Duss .......... 46 THE TREATMENT OF RRSP PROCEEDS ON MATURITY-Phelim P. Boyle .... 68 C URRENT C ASES ................................................ 81 The Queen v. Alberta and Southern Gas Co. Ltd. (SCC) Gahrns Ltd. v. The Queen-The Queen v. McLaughlin (FCTD) Love v. M.N.R.-Gowling v. M.N.R.-Logan v. M.N.R.-Tazzman v. M.N.R.-Elliot v. M.N.R.-Mirotta v. M.N.R.-Miller v. M.N.R.- Tyrala v. M.N.R. (TRB) INTERNATIONAL TAX PLANNING ....................... Negotiations For a New Tax Treaty Between Cana States-A Long Story ESTATE PLANNING IN CANADA ................. Funding Buy-Sell Agreements FISCAL FIGURES . ................................ Canada Pension Plan Projections C HECK LIST ................ ....... ........... IN THE LIBRARY ... .............................. CORRESPONDENCE ........... ............... da and the United .113 . .. . . . . . . . . 1 19 ........... .13 1 . . . . . . . . . . . . . . . 1 3 3 © 1979, Canadian Tax Foundation Vol. 27, No. I Price: $3.00