Osgoode Digital Commons

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Introduction to Income Tax Policy Formulation: Canada 1972-76

A. B. C. Drache

1

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Public Policy Limitations on the Deductilibity of Fines and Penalties: Judicial Inertia

Vern Krishna

19

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"Active Business" as a Technique of Source Discrimination in the Formulation of Corporate Tax Policy

Kathleen A. Lahey

35

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Canadian Taxation of Foreign Affiliate Distributions

Eric B. Switzer

81

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Canada's Vanishing Death Taxes

Richard M. Bird

133

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Tax Reform: The Continuing Challenge

Wolfe D. Goodman

147

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The 1977 Amendments to the Corporate Distribution Rules

Blake Murray

155

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Redistributive Equity in Canada: Taxation and Government Expenditures

Morris Coleman

193