FCFpublications

Revue fiscale canadienne

2018, Volume 66, numéro 4

  Table of Content
  *Articles marked 'abstract' and Current Cases are available in full only to members. Members can click here and access the full articles. Login is required.   
761

Electing into a Value-Added Tax: Evidence from Ontario Microentrepreneurs       Emily A. Satterthwaite
809
  Proportionality and the Train of Inquiry in Tax Court Discovery: A Search for the End of the Line     David Jacyk and Pooja Mihailovich
847   Policy Forum: Equalization and Canada’s Fiscal Constitution — The Tie That Binds?   
 —  Richard M. Bird
871
  Finances of the Nation: “Final and Unalterable”—But Up for Negotiation: Federal-Provincial Transfers in Canada   
  Trevor Tombe
919   Current Cases: (FCA) Canada v. MacDonald; (FCA) Canada v. Rio Tinto Alcan Inc.; (ONCA) Canada Life Insurance Company of Canada v. Canada (Attorney General); (BCSC) 5551928 Manitoba Ltd. (Re)— Jeremie Beitel, Carrie Aiken, Rami Pandher, and Britta Graversen
947   International Tax Planning: Tax Treaty Abuse and the Principal Purpose Test— Part 2   David G. Duff [ABSTRACT ONLY]
1013
  Personal Tax Planning: Credit Where It’s Due: Tax Credits for Elder-Care Expenses and Other Tax Considerations    Lucie Champagne and Gael Melville [ABSTRACT ONLY]
1041
  Planification fiscale personnelle : Le crédit à ceux qui le méritent : Les crédits d’impôt pour frais de soins aux aînés et autres considérations fiscales   Lucie Champagne and Gael Melville [ABSTRACT ONLY]
1073   Selected US Tax Developments:  The Impact of US Tax Reform on Canada-US Mergers and Acquisitions  — Peter A. Glicklich and Gregg M. Benson [ABSTRACT ONLY]
1087
  Current Tax Reading     Robin Boadway and Kim Brooks

 

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1/18/2019 10:56:33 PM