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Table of Content
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*Articles marked 'abstract' and Current Cases are available in full only to members. Members can click here and access the full articles. Login is required.
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269
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Interaction of the Foreign Affiliate Surplus and Safe-Income Regimes: Selected Anomalies, Issues, and Planning Considerations — Jim Samuel |
309
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VAT/GST Thresholds and Small Businesses: Where To Draw the Line? — Yige Zu
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| 349 |
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Policy Forum: Editors’ Introduction—The Case for a Tax Commission — Alan Macnaughton and Kevin Milligan
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| 351 |
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Policy Forum: Why Canada Needs a Comprehensive Tax Review — Fred O'Riordan
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| 363 |
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Policy Forum: Then and Now—A Historical Perspective on the Politics of Comprehensive Tax Reform — Shirley Tillotson
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375
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Policy Forum: Building a Tax Review Body That Is Fit for Purpose—Reconciling the Tradeoffs Between Independence and Impact — Jennifer Robson
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387
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Policy Forum: From Independent Tax Commission to Independent Tax Authority — Joseph Heath
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| 401 |
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Current Cases: (FCA) Gervais v. Canada; (FCA) Canada v. Oxford Properties Group Inc. — Robert Korne, Joy Elkelslassy, and Andrew Stirling |
421
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Personal Tax Planning: Revisiting Planning for Private Company Shareholders After July 2017 — Robert Santia [ABSTRACT ONLY]
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447
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Planification fiscale personnelle : Réexamen de la planification pour les actionnaires de sociétés privées après juillet 2017) — Robert Santia [ABSTRACT ONLY]
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| 475 |
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Selected US Tax Developments: A Close Look at Some of the New US Tax Rules— Michael Miller [ABSTRACT ONLY] |
491
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Current Tax Reading — Robin Boadway and Kim Brooks |