Canadian Tax Journal

2016, Volume 64, Issue Number 4

  Table of Contents
  The Next Phase of Life Insurance Policyholder Taxation Is Nigh  Kevin Wark and Michael O’connor  (Full text - PDF )
  The Tax Compliance Costs of Large Corporations: An Empirical Inquiry and Comparative Analysis Chris Evans, Philip Lignier, and Binh Tran-Nam (Full text - PDF )
795   Finances of the Nation: Inside the Black Box: Marginal Effective Tax Rates on Capital in Canada — A Primer — (Abstract )
817   Current Cases:  (FCA) Kruger Incorporated v. Canada; (TCC) Gerbro Holdings Company v. The Queen
833   International Tax Planning: Is the Back-to-Back Withholding Tax Regime an Effective Anti-Treaty-Shopping Measure? — (Abstract )
  Personal Tax Planning: Investing in Residential Real Estate — (Abstract )
  Planification fiscale personnelle: Investir dans le secteur immobilier résidentiel — (Abstract )
  Corporate Tax Planning: Legal Ownership Versus Economic Substance: OECD Perspectives and Practical Approaches — (Abstract )
 929   Selected US Tax Developments: Onerous US Reporting Requirements for US Members of Non-US Family-Controlled Entities: It’s All in the Family — (Abstract )
  Current Tax Reading