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Osgoode Home > Osgoode Digital Commons > Journals > OHLJ > Vol. 16 > Iss. 1 (1978)

 

Volume 16, Number 1 (June 1978)

Articles

 

PDF

Introduction to Income Tax Policy Formulation: Canada 1972-76

A. B. C. Drache

1

 
 

PDF

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

Vern Krishna

19

 
 

PDF

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

Kathleen A. Lahey

35

 
 

PDF

Canadian Taxation of Foreign Affiliate Distributions

Eric B. Switzer

81

 
 

PDF

Canada's Vanishing Death Taxes

Richard M. Bird

133

 
 

PDF

Tax Reform: The Continuing Challenge

Wolfe D. Goodman

147

 
 

PDF

The 1977 Amendments to the Corporate Distribution Rules

Blake Murray

155

 
 

PDF

Redistributive Equity in Canada: Taxation and Government Expenditures

Morris Coleman

193

 
 
 
 
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ISSN (Online):
2817-5069

ISSN (Print):
0030-6185

 
 
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