Canadian Tax Journal

2014, Volume 62, Issue Number 4

  Table of Contents

The Role of Intention in Distinguishing Employees from Independent Contractors Tamara Larre  (Full text - PDF)
971 Rethinking RRIF Withdrawals: New Rates and Methodologies for New Realities Moshe A. Milevsky  (Full text - PDF)
985 Policy Preferences and Expertise in Canadian Tax Adjudication Benjamin Alarie and Andrew J. Green  (Full text - PDF) 
1029 Policy Forum: Piecemeal Tax Reform Ideas for Canada — Lessons from Principles and Practice Robin Boadway (Full text - PDF)
1085 International Tax Planning: Treaty Shopping and Base Erosion and Profit Shifting Action 6 (Abstract - PDF)
 1109 Personal Tax Planning: Marriage Breakdown: A Practical Review of Income Tax Considerations — (Abstract - PDF)
1133 Planification fiscale personnelle: Échec du mariage : Un aperçu pratique des considérations fiscales (Abstract - PDF)
Corporate Tax Planning: The Corporate Capital Structure: Thin Capitalization and the “Recharacterization” Rules in Paragraphs 247(2)(b) and (d) (Abstract - PDF)
Selected US Tax Developments: Update on US Corporate Inversions (Abstract - PDF)
1211 Current Tax Reading 
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