Canadian Tax Journal

2015, Volume 63, Issue Number 3

  Table of Contents
Country-by-Country Reporting and Commercial Confidentiality  Arthur J. Cockfield and Carl D. Macarthur  (Full text - PDF)
Top-End Progressivity and Federal Tax Preferences in Canada: Estimates from Personal Income Tax Data  Brian Murphy, Mike Veall, and Michael Wolfson (Full text - PDF)
Editors’ Introduction—Taxation of Small Businesses Kevin Milligan and Tim Edgar (Full text - PDF)
691 Policy Forum: Mountains and Molehills— Effects of the Small Business Deduction Ted Mallet (Full text - PDF)
Policy Forum: Personal Services Businesses — A Two-Sided Policy Problem H. Michael Dolson (Full text - PDF)
Policy Forum: Private Companies, Professionals, and Income Splitting — Recent Canadian Experience Michael Wolfson and Scott Legree (Full text - PDF)
Finances of the Nation: The Growth of Government in Canada: A 21st-Century Perspective — (Abstract - PDF)
Current Cases: (TCC) Repsol Canada Ltd. v. The Queen; (TCC) TDL Group Co. v. The Queen; (TCC) Whissell v. The Queen
779 International Tax Planning: George Weston and the Characterization of Gains on Derivatives — (Abstract - PDF)
 803 Personal Tax Planning: Charitable Gift Planning: Implications of the New Rules for Gifts on Death and Trust Taxation — (Abstract - PDF)
825 Planification fiscale personnelle : Planification des dons de bienfaisance : Les implications des nouvelles règles fiscales sur les dons au décès et les fiducies(Abstract - PDF)
Corporate Tax Planning: The Taxation of Partnerships: Selected Issues — (Abstract - PDF)
Current Tax Reading
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