Canadian Tax Journal

2017, Volume 65, Issue Number 4

  Table of Contents    
  The Role of Contract Interpretation in Transfer-Pricing Law: Lessons from Canada   Amir Pichhadze (Full text - PDF)
  American Professionals in Canada Kevyn Nightingale  (Full text - PDF )
939   Policy Forum: The Tax Gap from the Perspective of Tax Practitioners Shawn Porter and Larry Chapman (Full text - PDF )
951   Finances of the Nation - Tax Subsidies for R & D in Canada, 1981-2016 (Abstract )
983   Current Cases: (TCC) 1245989 Alberta Ltd. v. The Queen; (TCC) Fiducie Financière Satoma c. La Reine
  International Tax Planning: Paid-Up Capital of Shares Held by a Functional-Currency Reporter: How Do We Resolve the Conflicts?  (Abstract )
  Personal Tax Planning: Voluntary Disclosure—Do It Before You Die (National Revenue)  (Abstract )
  Planification fiscale personnelle : Divulgation volontaire — Mieux vaut la faire avant de mourir — (Abstract )
  Selected US Tax Developments: Impact of US Tax Reform on Cross-Border M & A — (Abstract )
   Current Tax Reading (Full text - PDF )