Canadian Tax Journal

2015, Volume 63, Issue Number 1

  Table of Contents

J.L. Ilsley and the Transition to the Post-War Tax System: 1943-1946  Colin Campbell  (Full text - PDF)
53 Warfare State, Welfare State, and the Selling of the Personal Income Tax, 1942-1945 Shirley Tillotson  (Full text - PDF)
91 The Disjunction Between Corporate Residence and Corporate Taxation: Is Improvement Possible? Geoffrey Loomer  (Full text - PDF) 
133 Policy Forum: Effective Tax Rates for Multinationals—The Role of Tax Incentives and Tax Planning W. Steven Clark and Alexander Kemm (Full text - PDF)
Douglas J. Sherbaniuk Distinguished Writing Award / Prix d’excellence en rédaction Douglas J. Sherbaniuk
Canadian Tax Foundation Regional Student-Paper Awards / Prix régionaux du meilleur ar ticle par un étudiant de la Fondation canadienne de fiscalité
Finances of the Nation: Survey of Provincial and Territorial Budgets, 2014-15 (Abstract - PDF)
Current Cases: (TCC) Devon Canada Corporation v. The Queen; (TCC) Henco Industries Limited v. The Queen; (TCC) J.K. Read Engineering Ltd. v. The Queen
245 International Tax Planning: Recommended Improvements to the Upstream Loan Rules  (Abstract - PDF)
 269 Personal Tax Planning: Testamentary Trusts: The New Rules (Abstract - PDF)
291 Planification fiscale personnelle: Fiducie testamentaire : Les nouvelles règles (Abstract - PDF)
Corporate Tax Planning: Paid-Up Capital Planning (Abstract - PDF)
337 Current Tax Reading 
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