Canadian Tax Journal

2018, Volume 66, Issue Number 2

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


Full Issue