Canadian Tax Journal

2016, Volume 64, Issue Number 1

  Table of Contents
Piercing the Veil: Private Corporations and the Income of the Affluent    Michael Wolfson, Mike Veall, Neil Brooks, and Brian Murphy (Full text - PDF)
Coercion, Persuasion, and Tax Compliance: The Case of Large Corporate Taxpayers  Zakir Akhand and Michael Hubbard (Full text - PDF)
Policy Forum: The Case Against Boutique Tax Credits and Similar Tax ExpendituresNeil Brooks (Full text - PDF)
135 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 article par un étudiant de la Fondation canadienne de fiscalité
Best Newsletter Article by a Young Practitioner Award / Prix pour le meilleur article de bulletin par un jeune fiscaliste
147 Finances of the Nation: Survey of Provincial and Territorial Budgets, 2015-16 — (Abstract)
207 Current Cases: (FCA) Canada v. Superior Plus Corp.; (TCC) Barejo Holdings ULC v. The Queen; (TCC) Birchcliff Energy Ltd. v. The Queen
 229 International Tax Planning: Subsection 247(3): What Are “Reasonable Efforts”? — (Abstract)
245 Personal Tax Planning: Review of the Stock Option Sourcing Rules for Immigrating and Emigrating Employee — (Abstract)
Planification fiscale personnelle: Examen des règles sur les options d’achat d’actions sur la source pour les employés émigrants et immigrants — (Abstract)
 Corporate Tax Planning: Statutory Ratification  — (Abstract)
Current Tax Reading
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