Canadian Tax Journal

2018, Volume 66, Issue Number 4

  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.   

Electing into a Value-Added Tax: Evidence from Ontario Microentrepreneurs     Emily A. Satterthwaite
Proportionality and the Train of Inquiry in Tax Court Discovery: A Search for the End of the Line     David Jacyk and Pooja Mihailovich
847 Policy Forum: Equalization and Canada’s Fiscal Constitution — The Tie That Binds?   
 —  Richard M. Bird
Finances of the Nation: “Final and Unalterable”—But Up for Negotiation: Federal-Provincial Transfers in Canada   
  Trevor Tombe
919   Current Cases: (FCA) Canada v. MacDonald; (FCA) Canada v. Rio Tinto Alcan Inc.; (ONCA) Canada Life Insurance Company of Canada v. Canada (Attorney General); (BCSC) 5551928 Manitoba Ltd. (Re)— Jeremie Beitel, Carrie Aiken, Rami Pandher, and Britta Graversen
947 International Tax Planning: Tax Treaty Abuse and the Principal Purpose Test — Part 2 —  David G. Duff [ABSTRACT ONLY]
Personal Tax Planning: Credit Where It’s Due: Tax Credits for Elder-Care Expenses and Other Tax Considerations  —  Lucie Champagne and Gael Melville [ABSTRACT ONLY]
Planification fiscale personnelle : Le crédit à ceux qui le méritent : Les crédits d’impôt pour frais de soins aux aînés et autres considérations fiscales —  Lucie Champagne and Gael Melville [ABSTRACT ONLY]
1073 Selected US Tax Developments:  The Impact of US Tax Reform on Canada-US Mergers and Acquisitions  — Peter A. Glicklich and Gregg M. Benson [ABSTRACT ONLY]
  Current Tax Reading   —  Robin Boadway and Kim Brooks

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