Description: This discussion at the SOA 1968 Philadelphia and Los Angeles Regional Meetings focuses on federal income tax questions including recent rulings, company organization around tax work, the role of actuaries, and Canadian developments.

Description: This panel discusses Canadian income tax. From Transactions of Society of Actuaries 1969, Vol. 21, Pt. 2, No. 59 AB.

Description: This 1978 presentation discusses the recommendation made by the Canadian Institute of Chartered Accountants to move to a GAAP basis for reporting for life insurance companies. The primary purposes would be to report earnings on a going concern basis, rather than on a basis dominated by solvency considerations, and to promote improved comparability of reported financial results among companies.

Description: This discussion at the SOA 1967 Annual Meeting covers three topics. First is the Carter Commission Report that recommends radical changes to the Canadian tax system. Second is a report on U.S. federal government activities in the health market. Third is an update on variable annuities.

Description: A summary of the report of the Canadian Royal Commission on Taxation. According to the author, the report conceives the tax structure to be a proper tool of government in far-reaching policies of income redistribution and management of the economy.

Description: The purpose of this paper is to set forth a mathematical technique which in the author's experience has proved useful in testing the tax implications of various management actions.