Issue Archive


2017

112
June 20
The CBC Does it Again
111
May 19
 A Brief Follow-Up Interview with Donald Trump and a Primer on US Tax Reform
110
April 28
Several Unrelated Issues
109
March 13
 Is Tax Avoidance Legal?
108
February 27
 Report of the Finance Committee and Results of the Survey Concerning Tax Reform
107
January 20
 Tax Court GAAR Decisions in Oxford Properties and Univar

2016

106
December 22
 Does Canada Need a Comprehensive Study on Tax Reform?
105
December 12
 The Multilateral Instrument
104
November 25
 12th Session of the United Nations Committee of Experts
103
October 28
 Two Recent Tax Treaty Cases
102
October 11
 An Interview with Donald J. Trump
101
 September 19
 Federal Court of Appeal Overturns Tax Court Decision in Kruger
100
 August 8
 Special Report: A Tribute to Larry Chapman
099
July 25
 Another Provincial GAAR Case: Veracity Capital
098
June 22
 Report of the Proceedings of a Conference on the 100th Anniversary of the Canadian Income Tax Act
 097 May 16
 Miscellany: The Panama Papers, The CBC, and Treaty Shopping
096
April 25
 Down Under Again
095
April 8
 Still Crazy After All These Years: The TDL Group Co. v. The Queen
 094 March 23
 Global Tax Policy Conference: An Update on BEPS
093
March 3
 Atlantic Icon – Ed Harris
092
February 10
 “Till Death Do Us Part” . . . or Maybe Even Thereafter
 091 January 14
 BEPS: Paradigm Shift? The Most Fundamental International Tax Change in a Century?

2015 

090
December 14
 Should Tax Reform Be on the New Government’s Agenda?
 089 November 6
 The Final BEPS Reports
088
October 23
 KPMG Offshore Tax Planning Caught in the Headlines and the Headlights
087
October 2
 The Federal Court Rejects Challenge to FATCA
086
August 28
 The Supreme Court Rejects the Taxpayer’s Appeal in Guindon 
085 August 14  A Tribute to the Canadian Tax Foundation
084 July 16  The Tax Treatment of Foreign Currency Options; the Kruger Case
083
July 6
 Interest Deductibility Again: TDL Group Co. v. The Queen 
082
June 10
 The OECD BEPS Discussion Draft on Controlled Foreign Corporation (CFC) Rules
 081 May 21  Writing Well
 080 April 29  Tom McDonnell
 079 April 1  Canada Revenue Agency to Change Name to Canada Funding Services Agency
078
 March 23
 Report from Australia
077
March 5
 Interest Deductibility II: What Should Canada Do?
076
February 19
 Interest deductibility I: OECD BEPS Action 4
075
February 5  The Grand Old Man of Canadian Tax
074
January 21  What Do You Get When You Mix the Repayment of Debt, Foreign Currency and a Corporation’s Own Shares?

2014 

 073  December 19
 The Inter-Leasing Case: Formalism, The Easy Way
072 December 3  BEPS and Developing the Countries
071 November 14  BEPS and Treaty Abuse – II
 070  October 20  BEPS and Treaty Abuse – I
069 October 9  The Gervais Case and the Split Personality of Shares
068 September 4  New Protocol to the Canada-UK Treaty
 067 August 14  The Votes Are In!
066 June 26  Mamas Don't Let Your Babies Grow Up To Be Tax Advisers
 065     May 30  The Lehigh Decision – Correct but not convincing?
064 April 16  OECD BEPS Treaty Abuse Proposals 
063 March 31  Evolution and Tax Systems
062 March 18  Treaty Shopping Revisited
 061  February 24  “Singing words of wisdom, let it be …” The Beatles, 1970
 060  February 6  Tax Preparers Prepare to be Re-educated!
059 January 14  Setting the Bar for Tax Advisers

2013 

058 November 12  Issue 058
057 October 23  Shopping for Tax Treaties
056 September 10  Should Tax Advice Provided by Accountants Have Privilege?
055 August 28  Robert McMechan, Economic Substance and Tax Avoidance...
054 July 30  The Tax Policy-Making Process
 053  July 15  Professor John Tiley - In Memoriam
052 July 2  Issue 052 
051 June 3  Professor Neil Brooks retires, and a couple of other things
050 May 6  Speech by the Honourable Donald G. H. Bowman, Q.C.
049 April 26  Morality, Taxation, and Morning Coffee
048 April 10  Lipson Redux
047 April 1  Issue 047
046 March 12  Interest Deductibility
045 February 25  30th Anniversary of the Tax Court of Canada
 044 February 14  The GAAR Trilogy
043 February 7  David A. Ward – A Tribute
 042 January 8  Scalia’s Folly: Scalia and Garner on Statutory Interpretation 

2012

 041  December 20 Musings on the Supreme Court’s View of the Concept of Abuse under the GAAR 
 040  November 19 The Supreme Court, Transfer Pricing, and Drugs 
 039 November 6 The Revised and Much-Improved Draft UK General Anti-Avoidance Rule 
 038  October 11 Professor Hugh Ault and the Boston IFA Congress 
 037  September 11 The Sommerer Case 
036  September 5 Summertime 
035  August 15 Moving On … With a little help from the Tax Court 
034 July 12 Canada Day 
 033 June 18 Beneficial Ownership under Tax Treaties 
 032 June 5 The Supreme Court’s Decision in Garron 
031 April 23 Better Late than Never 
030 April 5 Aussie and Yankee Recent Developments
 029  March 9 The Assumption of Contingent Liabilities as Proceeds of Disposition: The Daishowa Case
 028 March 1 Professor Doctor Albert Raedler
 027  February 15 Silly Season
 026  January 16 The Proposed UK General Anti-Avoidance Rule

 2011

 025 December 22 The Canadian Tax System Gets a Christmas Present from the Supreme Court 
 024 December 16 The Tax Court’s Trilogy of GAAR Cases 
 023  November 23 Government Announces Commitment to Clearer Tax Legislation 
 022  November 10 The UN Committee of Experts and the Update of the UN Model Convention 
 021  October 6 Waiting for Copthorne – II  
 020  September 29 Waiting for Copthorne - I 
 019  September 21 Why the General Anti-Avoidance Rule Needs A Penalty  
 018 August 18 Tax Simplification – Blah, blah, blah  
 017 August 3 A Tax Tourist in South Africa 
 016 July 11 Information Influenza 
 015  June 17 To consolidate or not to consolidate; to legislate or not to legislate; and how to deal with those pesky provinces – these are just some of the questions 
 014 May 12  Just when I thought … Interest Deductibility and the Collins case  
 013 April 20 Promises, Promises ... Tax Aspects of the Parties' 2011 Election Platforms  
 012  April 15 The Tax Policy Process Again 
 011 March 23  Proposed Changes to the Australian CFC and FIF Rules 
 010 March 8  From the Land Down Under
 009  March 1  Making Tax Policy and Consultation
 008  January 31 SPAARS and GAAR 
007 January 17 The Land of the Free, the Home of the Brave, and the Economic Substance Doctrine
006 January 11 Artist or Artiste? – What a difference a letter makes! 

 2010

005 December 16  The Trouble with Billionaires
004 November 25  FCA decides in favour of the government in Garron
003  November 19  Of Scams and Shams - II
002 November 9  Of Scams and Shams - I
001 October 14  FIE Fiasco
   October 14  Introduction
 
6/24/2017 6:31:44 AM