Canadian Tax Journal

2017, Volume 65, Issue Number 3

  Table of Contents  
  Life Is Change: Using Powers of Amendment in a Non-Charitable Trust—Rules and Tax Implications   Joel Nitikman (Full text - PDF )
  Policy Forum: Editors’ Introduction—Offshore Tax Evasion — Brian Carr and Alan Macnaughton (Full text - PDF )
637   Policy Forum: Whistleblowers and the Evidentiary Challenges in Offshore Tax Evasion Cases — David W. Chodikoff  (Full text - PDF )
651   Policy Forum: Examining Canadian Offshore Tax Evasion   Arthur J. Cockfield (Full text - PDF)
681   Policy Forum: Tax Evasion—Does Anyone Know What It Means? Does Anyone Really Care? — Joel Nitikman (Full text - PDF )
  Finances of the Nation: Data on Government Revenue in Canada: Sources and Trends  (Abstract )
  Current Cases: (FCA) Canada v. Green; (BCCA) Veracity Capital Corporation v. Canada (National Revenue)
  International Tax Planning: Evolution of the Permanent Establishment Concept — (Abstract )
   Personal Tax Planning: Health Insurance Strategies for Business Owners — (Abstract )
   Planification fiscale personnelle: Stratégies en matière d’assurance-maladie pour les propriétaires d’entreprise— (Abstract )
 807   Corporate Tax Planning: Valuation Uncertainty and the Purchase and Sale Agreement: Selected Issues — (Abstract )
  Current Tax Reading