Canadian Tax Journal: The Third Decade--1973-1982

From: Canadian Tax Journal | Date: January 1, 2002| Author: | Copyright information

The Fiscal Background

In terms of contemporary tax changes, the journal's third decade, from 1973 to 1982, began with the introduction of the tax reform legislation of 1972 and ended with Minister of Finance Allan MacEachen's budget of November 18, 1981. The substance and implementation of these tax reform exercises were undoubtedly greatly assisted by the research published in the journal. Many articles focused on aspects of the countless technical changes needed to correct anomalies, inconsistencies, and gaps left by the tax reform legislation of 1972. In 1973, in part to quell the ...

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