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62 Tax Memo i (1980)

handle is hein.journals/taxmmo62 and id is 1 raw text is: 'Tax Memo No. 62 March 1980 1979 'Iax Developments This Memo brings together in one publication the activities of the federal government and the ten provinces in the taxfield dur- ing 1979. Included are federal and provincial budgets, statu- tory legislation and regulations to implement budgetary an- nouncements, and where possi- ble, an explanation of why any budgetary announcements were not proceeded with. Non- budgetary tax developments are also included. For details, com- mercial and government sources should be consulted. This is thefifth in the Founda- tion's series designed to provide information on annual tax de- velopments in Canada. Tax Memo No. 62 was researched and written by Millie Goodman. CANADIAN TAX FOUNDATION L'ASSOCIATION CANADIENNE D'ETUDES FISCALES