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Canadian Tax Journal
2003, Volume 51, Issue Number 1
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The Federal Income Tax Act and Private Law in Canada: Complementary, Dissociation, and Canadian Bijuralism—David G. Duff (Full text - PDF) |
| 64 |
La Loi de l'impôt sur le revenu et le droit privé au Canada : Complémenarité, dissociation et bijuridisme—David G. Duff (Full text - PDF) |
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Symposium |
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133 |
Canadian Bijuralism and Harmonization of Federal Tax Legislation—Marc Cuerrier, Sandra Hassan, and Marie-Claude Gaudreault (Full text - PDF) |
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160 |
Bijuridisme canadien et harmonisation de la législation fiscale fédérale—Marc Cuerrier, Sandra Hassan et Marie-Claude Gaudreault (Full text - PDF) |
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190
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Problématique de l'application en droit fiscal de la fiducie de droit civil—Diane Bruneau (Full text - PDF)
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252
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Problems in the Application of Tax Law to Civil Law Trusts—Diane Bruneau (Full text - PDF)
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311
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Beneficial Ownership in Canadian Income Tax Law: Required Reform and Impact on Harmonization of Quebec Civil Law and Federal Legislation—Mark D. Brender (Full text - PDF)
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355
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Propriété effective dans la législation fiscale canadienne : Réforme nécessaire et incidences sur l'harmonisation de la législation fédérale avec le droit civil du Québec—Mark D. Brender (Full text - PDF)
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401
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Beneficial Ownership and the Income Tax Act—Catherine Brown (Full text - PDF) |
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454
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Propriété effective et Loi de l'impôt sur la revenu—Catherine Brown (Full text - PDF) |
| 514 |
Current Cases: (SCC) Jarvis v. The Queen; Ling v. The Queen; (TCC) Ahmad v. The Queen; Anchor Pointe Energy Limited v. The Queen; BJ Services Company Canada v. The Queen; International Colin Energy Corporation v. The Queen |
| 539 |
International Tax Planning: Foreign Affiliates and the New Foreign Investment Entity Rules (Abstract - PDF) |
| 569 |
Personal Tax Planning: Reorganizing a Family Holding Company: Windups and Butterflies (Abstract - PDF) |
| 617 |
Planification fiscale personelle : Réorganisation d'une société de portefeuille familiale : Liquidations et opérations papillon (Abstract - PDF) |
| 669 |
Corporate Tax Planning: US Real Property Gains of Foreign Persons: An Overview for the Canadian Tax Practitioner (Abstract - PDF)
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| 699 |
Current Tax Reading (Full text - PDF) |
| 718 |
Correspondence: Summary of the Seminar on the Taxation of Business Profits Under Tax Treaties (Full text - PDF)
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