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Table of Contents
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1
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J.L. Ilsley and the Transition to the Post-War Tax System: 1943-1946 — Colin Campbell (Full text - PDF)
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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)
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149
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Douglas J. Sherbaniuk Distinguished Writing Award / Prix d’excellence en rédaction Douglas J. Sherbaniuk
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151
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Canadian Tax Foundation Regional Student-Paper Awards / Prix régionaux du meilleur ar ticle par un étudiant de la Fondation canadienne de fiscalité |
157
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Finances of the Nation: Survey of Provincial and Territorial Budgets, 2014-15 — (Abstract - PDF)
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217
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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
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245 |
International Tax Planning: Recommended Improvements to the Upstream Loan Rules — (Abstract - PDF)
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269 |
Personal Tax Planning: Testamentary Trusts: The New Rules — (Abstract - PDF)
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291 |
Planification fiscale personnelle: Fiducie testamentaire : Les nouvelles règles — (Abstract - PDF)
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315
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Corporate Tax Planning: Paid-Up Capital Planning — (Abstract - PDF)
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337 |
Current Tax Reading |