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Canadian Tax Journal

2014, Volume 62, Issue Number 3

  Table of Contents

FATCA in Canada: The Restriction on the Class of Entities Subject to FATCA  Roy A. Berg and Paul M. Barba  (Full text - PDF)  - updated in December 2015
635 User Fee Design by Canadian Municipalities: Considerations Arising from the Case Law Kelly I.E Farish and Lindsay M. Tedds  (Full text - PDF)
671 Trust Residence After Garron: Provincial Considerations — H. Michael Dolson (Full text - PDF) 
701 Policy Forum: Editor’s Introduction—Addressing Treaty Shopping — Tim Edgar (Full text - PDF)
 705 Policy Forum: Canada’s Anti-Treaty-Shopping Proposals and International Treaty Obligations Ken Snider (Full text - PDF) 
729 Policy Forum: UK and EU Approaches to Treaty Shopping — Jonathan Schwarz (Full text - PDF) 
Policy Forum: What Makes a Dutch Company Dutch? The Evolution of US Limitation-on-Benefits Provisions — Patricia A. Brown (Full text - PDF)
753 Policy Forum: Australia’s Twin-Track Approach to Treaty Shopping — Graeme S. Cooper (Full text - PDF)
771 Finances of the Nation: Survey of Provincial and Territorial Budgets, 2013-14 (Abstract - PDF)
835 International Tax Planning: Estate Planning: US-Resident Beneficiaries of a Canadian Estate - Part 2 (Abstract - PDF)
 857 Personal Tax Planning: Hybrid Sale of Shares and Assets of a Business (Abstract - PDF)
881 Planification fiscale personnelle: Vente hybride d’actions et d’actifs d’une entreprise (Abstract - PDF)
907 Current Tax Reading
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