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8 Can. Tax J. [i] (1960)

handle is hein.journals/cdntj8 and id is 1 raw text is: Vol. VIII. No. 1 January-February, 1960 CANADIAN TAX JOURNAL CONTENTS Page P~, ,~i. nrA fln,, ~ Canada Should Re-Appraise its Taxation of Corporate Surplus, by A. W. Gilmour... A roun d th e C ourts . . . .. . .. ......... ... ....... . .... ....... .. .. ..... Retention of a Benefit in Estate Planning, by H. Purdy Crawford I 6 22 31 Fiscal Figures ............ . 36 The Special Atlantic Provinces Adjustment Grants: A Critique, by John F. Graham 39 F oreign T ax N ew s . .. . ... .. . .... ... . ... ... ....... ..... .. ... 44 Clean Boot Farmers, by A. R. Ilersic ... ... .............. 46 Correspondence ...... The Nova Scotia Hospital (Sales) Tax II Exemptions and Taxable Price 2. Taxable Price, by John F. Due ... ...... A bout the Foundation ... ............ . . ...... ...... Principles of Income Tax 9. Withholding Tax on Income of Non-Residents, by H. D. McGurran In the Library ............ Additional copies of this Journal may be obtained at $1.00 each - 49 ... 52 59 . ...... 61 ....... 1 6 7 Membership Membership in the Foundation is open to all individuals, companies and organizations. Members receive all publications (see list inside front cover). They may use the Foundation's excellent tax library freely and may attend the Annual Conference and the Annual General Meeting. They are also at liberty to ask for information at any time. Terms of membership, covering twelve months from the date of payment of the subscription, are as follows: Individual members, $15. A special rate of $5 is given to lawyers and accountants in the first three years after qualification for practice, and to students and teachers. Corporate Subscribers, no fixed rate, but not less than $150. Subscriptions are deductible for income tax purposes.