Canadian Tax Journal

2015, Volume 63, Issue Number 2

  Table of Contents

Reforming Old Age Security: Effects and Alternatives  Nicholas-James Clavet, Jean-Yves Duclos, Bernard Fortin, and Steeve Marchand  (Full text - PDF)
Is There a Sixth Compar ability Factor in Canadian Transfer Pricing?  Robert Robillard  (Full text - PDF)
Risk-Based Overrides of Share Ownership as Specific Anti-Avoidance Rules Tim Edgar  (Full text - PDF)
467 Policy Forum: Editor’s Introduction—Resource Taxation Kevin Milligan (Full text - PDF)
Policy Forum: Resource Rent Taxation—Experiences from Australia Wayne Mayo (Full text - PDF)
Policy Forum: Taxation of Machinery and Equipment and Linear Property in Alberta Brian Conger and Bev Dahlby (Full text - PDF)
Current Cases: (TCC) George Weston Limited v. The Queen; (TCC) Invesco Canada Ltd. v. The Queen; (ONSC) Canada (Attorney-General) v. Brogan Family Trust
International Tax Planning: Reinstated Foreign Accrual Tax and the Multi-Period Perspective (Abstract - PDF)
543 Personal Tax Planning: Tuition Expenses and Tutoring Fees as Medical Expenses  (Abstract - PDF)
 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)
Current Tax Reading
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