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Introduction to Income Tax Policy Formulation: Canada 1972-76
A. B. C. Drache
1
Public Policy Limitations on the Deductilibity of Fines and Penalties: Judicial Inertia
Vern Krishna
19
"Active Business" as a Technique of Source Discrimination in the Formulation of Corporate Tax Policy
Kathleen A. Lahey
35
Canadian Taxation of Foreign Affiliate Distributions
Eric B. Switzer
81
Canada's Vanishing Death Taxes
Richard M. Bird
133
Tax Reform: The Continuing Challenge
Wolfe D. Goodman
147
The 1977 Amendments to the Corporate Distribution Rules
Blake Murray
155
Redistributive Equity in Canada: Taxation and Government Expenditures
Morris Coleman
193
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ISSN (Online): 2817-5069
ISSN (Print):0030-6185
