Canadian Tax Journal

2018, Volume 66, Issue Number 3

  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.   

Interregional Fiscal Flows and Horizontal Fiscal Equalization in India, 2001-2015      Deepak Sethia 
  Policy Forum: Editor’s Introduction — New Approaches to Property Taxation    Kevin Milligan
553   Policy Forum: Taxing Non-Residents’ Residences — A Critical View of the Laws Behind the New Realty Taxes in British Columbia and Ontario      Noah Sarna and Zheting Su
  Policy Forum: Vancouver’s Property Taxes in Perspective    Thomas Davidoff
  Policy Forum: A Tax Shift—The Case for Rebalancing the Tax Treatment of Earnings and Housing Wealth     Paul Kershaw
605    Current Cases:   (FCA) Wild v. Canada (Attorney General); (TCC) 626468 New Brunswick Inc. v. The Queen  — Robert L. Morris, Ehsan Wahidie, and Michael Templeton
619    International Tax Planning:  Tax Treaty Abuse and the Principal Purpose Test—Part 1   David G. Duff [ABSTRACT ONLY]
  Personal Tax Planning:  Income Tax Supports for Canadians with Disabilities   Chris Sprysak [ABSTRACT ONLY]
  Planification fiscale personnelle :  Les mesures de soutien fiscal pour les personnes handicapées canadiennes   Chris Sprysak [ABSTRACT ONLY]
  Current Tax Reading     Alan Macnaughton and Jinyan Li


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