CTFpublications

Canadian Tax Journal

2004, Volume 52, Issue Number 1

1 The Case for "Reverse Depreciation" of Reclamation Costs—Joseph Frankovic (Full text - PDF)
58 Basis for Assessment, Arguments, and Assumptions: An Examination of the Underlying Policy ConsiderationsWilliam I. Innes and R. Brendan Bissell (Full text - PDF)
106 Policy Forum: Comments on International Taxation in the Age of Electronic Commerce: A Comparative Study, by Jinyan Li (Full text - PDF)
109 The Scope and Focus of Jinyan Li's Book—Dov Begun (Full text - PDF)
114 Formulary Taxation Versus the Arm's-Length Principle: The Battle Among Doubting Thomases, Purists, and Pragmatists—Arthur J. Cockfield (Full text - PDF)
124
Further Discussion on Income CharacterizationNiv Tadmore (Full text - PDF)
141
Tax Sovereignty and International Tax Reform: The Author's ResponseJinyan Li (Full text - PDF)
149 Current Cases: (FC) Maarsman V. CCRA; (TCC) BJ Services Company Canada v. The Queen; General Motors of Canada Limited v. The Queen; Hewlett Packard (Canada) Ltd. v. The Queen; (Ont. SCJ) Ottawa Senators Hockey Club Corp., Re
174 International Tax Planning: A Comparison of the Earnings and Profits and Surplus Concepts: A Primer (Abstract - PDF)
192 Personal Tax Planning: The Taxation of US Employees in Canada (Abstract - PDF)
241 Planification fiscale personelle : Imposition des imployés américains au Canada (Abstract - PDF)
294

Corporate Tax Planning: The Application of Treaty Benefits to Partnerships: Characterization of a Foreign Entity (Abstract - PDF)

315 Current Tax Reading (Full text - PDF)
326

Correspondence: MNR (2003) Limited (Full text - PDF)

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