Canadian Tax Journal

2017, Volume 65, Issue Number 1

  Table of Contents  
  Dividend Taxation and Stock Returns: Time-Series Analysis of Canada and Comparison with the United States   Gulraze Wakil and Howard Nemiroff  (Full text - PDF )
  Policy Forum: Editors’ Introduction — Canada and the Patent Box Alan Macnaughton and Kevin Milligan (Full text - PDF)
39   Policy Forum: Patent Box Regimes—A Vehicle for Innovation and Sustainable Economic Growth Albert De Luca and Joanne Hausch (Full text - PDF )
61   Policy Forum: The Uneasy Case for a Canadian Patent Box   Robin Boadway and Jean-françois Tremblay
73   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
  Finances of the Nation: Survey of Provincial and Territorial Budgets, 2016-17 — (Abstract )
 147   Current Cases: (SCC) Jean Coutu Group (PJC) Inc. v. Canada (Attorney General); (SCC) Canada (Attorney General) v. Fairmont Hotels Inc.; (SCC) Canada (Attorney General) v. Igloo Vikski Inc.; (TCC) Granofsky v. The Queen; (TCC) Davies v. The Queen
   International Tax Planning: Cross-Border Consolidation and the Foreign Affiliate Rules — (Abstract )
   Personal Tax Planning: The Capital Gains Exemption: Selected Planning Issues Related to Qualified Small Business Corporation Shares — (Abstract )
   Planification fiscale personnelle: L’exemption pour gains en capital : Quelques problématiques de planification relatives aux actions admissibles de petites entreprises — (Abstract )
 241   Corporate Tax Planning: Deductibility of Expenses in Merger and Acquisition Transactions — (Abstract )
  Current Tax Reading