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3 Can. Tax J. [i] (1955)

handle is hein.journals/cdntj3 and id is 1 raw text is: CANADIAN TAX JOURNAL Vol. III, No. 1. January-February, 1955 CONTENTS Page Pact and Opinion . In this Issue - Dilemma at Ottawa - In this Basket Big Eggs - Business and the Schools - Cheerless Outlook - Annual General Meeting. Sales Taxes- M anufacturers' or Retail? ........... ....... F. R. Irwin ...... .......... . 5 Sales Taxes-- Why Not a Bold Approach? ................ A. Milton Moore 12 Financing Metropolitan Toronto .................. G. A. Lascelles ...... ... 16 The Arm's Length Concept ........................ John G. McDonald ...... 25 Death Duties Administration in O ntario ................. ................. D 'A rcy B lair .... . . . 36 What is an Assessment? ...................... Gwyneth McGregor ....... 40 The Cost of Pensions in the United Kingdom ...................... A.R. Ilersic ... 48 Around the Courts ....................................................... 55 Canadian Kodak Sale, Ltd. v. M.N.R. - Baker Estates Ltd. v. M.N.R. - No. 203 v. M.N.R. - Freoschl v. M.N.R. - No. 213 v. M.N.R. and No. 215 v. M.N.R. - Pipe v. M.N.R. - Bentley v. M.N.R. - No. 205 v. M.N.R. - Sockman v. M.N.R. Fiscal Figures . ........................ . ... 64 The Burden of Social Security - Corporation Income by Province of Origin. Foreign Tax News .. .................... . .. 68 Correspondence ................................... ... .... ........ 71 Francis Lorenzen In the Library ........ .. . .. . ........ 72 Authoriwed as 8econd CUas Mal, Post OfflC6 DeP ItM, ett, Ottawa