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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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511
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Interregional Fiscal Flows and Horizontal Fiscal Equalization in India, 2001-2015 — Deepak Sethia |
549
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Policy Forum: Editor’s Introduction — New Approaches to Property Taxation — Kevin Milligan
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| 553 |
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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
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573
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Policy Forum: Vancouver’s Property Taxes in Perspective — Thomas Davidoff
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585
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Policy Forum: A Tax Shift—The Case for Rebalancing the Tax Treatment of Earnings and Housing Wealth — Paul Kershaw
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| 605 |
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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 |
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International Tax Planning: Tax Treaty Abuse and the Principal Purpose Test—Part 1 — David G. Duff [ABSTRACT ONLY] |
679
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Personal Tax Planning: Income Tax Supports for Canadians with Disabilities — Chris Sprysak [ABSTRACT ONLY]
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707
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Planification fiscale personnelle : Les mesures de soutien fiscal pour les personnes handicapées canadiennes — Chris Sprysak [ABSTRACT ONLY]
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737
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Current Tax Reading — Alan Macnaughton and Jinyan Li |