CTFpublications

Canadian Tax Journal

1991, Volume 39, Issue Number 2

231
Some New Wrinkles on an Old Problem: US Retirement Plans Held by Canadians — Tony Swiderski (Full text - PDF)
258
L'interprétation de la loi fiscale — quelques problèmes — Pierre-André Côté (Full text - PDF)
288
The Progressivity of Provincial Personal Income Taxes in Canada — R. Howard, G. Ruggeri, and D. Van Wart (Full text - PDF)
309 Current Cases: (SCC) The Queen v. McClurg  — (FCTD) McCutcheon Farms Limited v. The Queen — Parkland Operations Limited v. The Queen  — (TCC) Fowler v. MNR
327
International Tax Planning: New Directives of the European Communities — part 2
338
Personal Tax Planning: Employee Deductions
 372 Planification fiscale personnelle :  Déductions des dépenses afférentes à un emploi 
409 The Taxation of Corporate Reorganizations: The Economics of Taxation
423
Selected US Tax Developments: United States Expands Reporting Requirements for Canadian Taxpayers  — US Treasury Denies Canadian Late Filers Their Deductions and Credits  — Cross-Border Criminal Tax Investigations: The US Perspective 
448
Fiscal Figures: Summary of 1988 Taxation Statistics
459
Current Tax Reading
 469 Checklist
 508 In the Library
510
Correspondence
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