Canadian Tax Journal

2017, Volume 65, Issue Number 2

  Table of Contents  
  Options To Address the Direct Tax Challenges Raised by the Digital Economy - A Critical Analysis   Dale Pinto (Full text - PDF )
  A Modern Look at the Roman Imperial “Jewish Tax" Robert Couzin (Full text - PDF )
353   Policy Forum: Editors’ Introduction—Political Activity by Charities Brian Carr, Alan Macnaughton, and Kevin Milligan (Full text - PDF )
357   Policy Forum: Using Dual Structures for Political Activities—Charities and Non-Profits in the Same Family of Organizations  Robert B. Hayhoe and Nicole K. D'Aoust (Full text - PDF )
367   Policy Forum: Charities and Political Activities (A Tempest in a Teapot?) — Rose Anne Devlin (Full text - PDF )
  Policy Forum: Charities and P olitics—A Dubious Mix? — Geoffrey Hale  (Full text - PDF )
  Policy Forum: How and Why To Legislate the Charity-Politics Distinction Under the Income Tax Act — Adam Parachin (Full text - PDF )
  Finances of the Nation: The Taxation of Dividend Income in Canada — (Abstract )
 435   Current Cases: (FCA) Canadian Forest Navigation Co. Ltd. v. Canada; (FCA) Olympia Trust Company v. Canada
   International Tax Planning: Dexterous Derivatives: Section 871(m) and the US Dividend Equivalent Regime — (Abstract )
   Personal Tax Planning: Taxation of US Citizens or Residents Working for a Canadian Employer — (Abstract )
   Planification fiscale personnelle: Imposition des citoyens ou des résidents américains qui travaillent pour un employeur canadien — (Abstract )
 531   Selected US Tax Developments: Look Before You Leap: Recent FBAR Case Highlights Need To Weigh All Options Before Entering the Offshore Voluntary Disclosure Program — (Abstract )
  Current Tax Reading