CTFpublications

Canadian Tax Journal

2013, Volume 61, Special Supplement


Introduction 
19 The Evolution of Indirect Taxes — Jean-Hugues Chabot and Mary Anne McMahon (Full text - PDF)
45 Tax Law Practice, from Yesterday to Tomorrow — Pierre Cossette (Full text - PDF)

71

The Federal Court of Appeal to the Rescue of Civil Law 
The Honourable Justice Robert Décary (Full text - PDF)
103
The Power To Audit Is the Power To Destroy: Judicial Supervision of the Exercise of Audit Powers — Guy Du Pont and Michael H. Lubetsky (Full text - PDF)
147 Federal and Quebec Incentives for Resource Exploration—Flowthrough Shares — Claude E. Jodoin (Full text - PDF)  
181 GAAR: Observations on the Concept of Abuse — Denis Lacroix  (Full text - PDF)  
209 Some Thoughts on Disclosure Rules in Canada: A Peek into the Future — Gilles Larin (Full text - PDF) 
231 The Role of the Attorney General in Tax Litigation — Wilfrid Lefebvre (Full text - PDF)  
257 Canada’s System of International Taxation: A Look Back and a Look Forward — Brian Mustard (Full text - PDF)  
311 Outbound Foreign Direct Investment: 25 Years of Searching for the Right Balance—The Parameters of the Canadian Cone, the Canadian Hourglass, and the
Canadian Tax Base 
— Angelo Nikolakakis  (Full text - PDF)
355 GAAR at 25: A Trip Down Memory Lane and Charting an Uncertain Future — Richard W. Pound (Full text - PDF)
379 Lawyers Are from Mars, but Tax Lawyers Are from Venus — Manon Thivierge  (Full text - PDF)
415 The Rise and Dominance of Transfer Pricing in Canada  Alfred Zorzi and Al Rizzuto (Full text - PDF)
 
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