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28 Can. Tax J. [i] (1980)

handle is hein.journals/cdntj28 and id is 1 raw text is: January-February 1980 CANADIAN TAX JOURNAL CONTENTS Page TAXATION OF THE LIFE INSURANCE INDUSTRY BEFORE 1978- A. E . lohn Thom pson ....................................... 1 TAXATION OF THE LIFE INSURANCE INDUSTRY: THE 1978 TAX REFORM- R onald C . K nechtel ............... ......................... 9 GIVING CREDIT WHERE CREDIT IS DUE: THE CHOICE BETWEEN CREDITS AND DEDUCTIONS UNDER THE INDIVIDUAL INCOME TAX IN CANADA- W ayne R . Thirsk ......... ...... .............. .. 32 ZERO-BASE BUDGETING: AN INNOVATION OR A REDISCOVERY OF OLD CONCEPTS?- John C. Strick .................................. 43 C URRENT C ASES ... ............................................ 53 The Great A&P Tea Co. Ltd. v. The Queen (SCC) C. R. McCambridge v. The Queen (FCA) G. C. Brown v. The Queen-Hummel Corporation of Quebec Ltd. et al. v. The Queen-P.-E. Jobin v. The Queen-The Queen v. Leclerc et al.; Wise et al. v. The Queen (FCTD) T. Demers v. MNR (TRB) The Queen v. K. Merkle (Alta. CA) INTERNATIONAL TAX PLANNING .... ............ ..................... 68 Canadians Investing in the United States-Part 2 PERSONAL TAX PLANNING .................. ............. ... 81 Bonus Accrual Programs F ISCAL F IGU RES ... ............................................. 89 International Tax Comparisons C H EC K LIST . . . . . .. . . . . . . . . . . . . . . . ... . . . .. . . . . . . . . . . . . . . . . . . . . . . 9 4 CURRENT R EADING .. .............................. ............. 124 The New Expenditure Management System-Government of Canada Tax Expenditure Account-Fiscal Federalism in Switzerland-Canada at the pension crossroads IN TH E L IBRARY ................................................ 128 Vol. 28, No. I Price: $3.00 (D 1980, Canadian Tax Foundation