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Table of Contents
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357
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Reforming Old Age Security: Effects and Alternatives — Nicholas-James Clavet, Jean-Yves Duclos, Bernard Fortin, and Steeve Marchand (Full text - PDF)
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375
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Is There a Sixth Compar ability Factor in Canadian Transfer Pricing? — Robert Robillard (Full text - PDF)
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397
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Risk-Based Overrides of Share Ownership as Specific Anti-Avoidance Rules — Tim Edgar (Full text - PDF)
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| 467 |
Policy Forum: Editor’s Introduction—Resource Taxation — Kevin Milligan (Full text - PDF)
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469
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Policy Forum: Resource Rent Taxation—Experiences from Australia — Wayne Mayo (Full text - PDF)
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487
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Policy Forum: Taxation of Machinery and Equipment and Linear Property in Alberta — Brian Conger and Bev Dahlby (Full text - PDF)
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501
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Current Cases: (TCC) George Weston Limited v. The Queen; (TCC)
Invesco Canada Ltd. v. The Queen; (ONSC) Canada (Attorney-General) v.
Brogan Family Trust
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521
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International Tax Planning: Reinstated Foreign Accrual Tax and the Multi-Period Perspective — (Abstract - PDF)
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| 543 |
Personal Tax Planning: Tuition Expenses and Tutoring Fees as Medical Expenses — (Abstract - PDF)
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| 565 |
Planification fiscale personnelle: Dépenses de tutorat et frais de scolarité admissibles comme frais médicaux — (Abstract - PDF) |
| 591 |
Selected US Tax Developments: Classification of Foreign Trusts for US Tax Purposes: They May Be Called Trusts, but Don’t Trust the Label — (Abstract - PDF) |
603
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Current Tax Reading
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