Canadian Tax Journal

2019, Volume 67, Issue Number 1

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Table of Contents 
  PEER-REVIEWED ARTICLES                      
Non-Residents and Capital Gains Tax in Australia
Richard Krever and Kerrie Sadiq
23 Editor’s Introduction—Reform of Corporate Taxation
Kevin Milligan
27 International Effects of the 2017 US Tax Reform—A View from the Front Line
Peter Harris, Michael Keen, and Li Liu
41 Is Accelerated Tax Depreciation Good or Misguided Tax Policy?
Philip Bazel and Jack Mintz
57 Business Tax Reform in the United States and Canada
Ken Mckenzie and Michael Smart
67 Douglas J. Sherbaniuk Distinguished Writing Award / Prix d’excellence en rédaction Douglas J. Sherbaniuk
69 Canadian Tax Foundation Regional Student-Paper Awards / Prix régionaux du meilleur article par un étudiant de la Fondation canadienne de fiscalité
75 Best Newsletter Article by a Young Practitioner Award / Prix pour le meilleur article de bulletin par un jeune fiscaliste
79 Canadian Tax Foundation Lifetime Contribution Award / Prix de la Fondation canadienne de fiscalité pour une contribution exceptionnelle
81 Finances of the Nation: Survey of Provincial and Territorial Budgets, 2018-19

Vivien Morgan
161 Current Cases: (FCA) Canada v. 594710 British Columbia Ltd.; (TCC) Cameco Corporation v. The Queen
Ryan L. Morris, Adam Gotfried, and Yongchong Mao
187 International Tax Planning: Transfer Pricing and Transactions Between Foreign Entities
Byron Beswick
209 Personal Tax Planning: Income-Splitting Update
Sean Grant-Young and Katie Rogers
235 Planification fiscale personnelle : L’évolution du fractionnement du revenu
Sean Grant-Young et Katie Rogers
263 Current Tax Reading
Alan Macnaughton and Jinyan Li