Canadian Tax Journal

2019, Volume 67, Issue Number 1

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Abstracts only (where available) 
 
 
Table of Contents 
   
  PEER-REVIEWED ARTICLES                      
1  
Non-Residents and Capital Gains Tax in Australia
https://doi.org/10.32721/ctj.2019.67.1.krever
Richard Krever and Kerrie Sadiq
  POLICY FORUM
23 Editor’s Introduction—Reform of Corporate Taxation
https://doi.org/10.32721/ctj.2019.67.1.pf.editor
Kevin Milligan
27 International Effects of the 2017 US Tax Reform—A View from the Front Line
https://doi.org/10.32721/ctj.2019.67.1.pf.harris
Peter Harris, Michael Keen, and Li Liu
41 Is Accelerated Tax Depreciation Good or Misguided Tax Policy?
https://doi.org/10.32721/ctj.2019.67.1.pf.bazel
Philip Bazel and Jack Mintz
57 Business Tax Reform in the United States and Canada
https://doi.org/10.32721/ctj.2019.67.1.pf.mckenzie
Ken Mckenzie and Michael Smart
  AWARDS
67 Douglas J. Sherbaniuk Distinguished Writing Award / Prix d’excellence en rédaction Douglas J. Sherbaniuk
https://doi.org/10.32721/ctj.2019.67.1.awards
 
69 Canadian Tax Foundation Regional Student-Paper Awards / Prix régionaux du meilleur article par un étudiant de la Fondation canadienne de fiscalité
https://doi.org/10.32721/ctj.2019.67.1.awards
 
75 Best Newsletter Article by a Young Practitioner Award / Prix pour le meilleur article de bulletin par un jeune fiscaliste
https://doi.org/10.32721/ctj.2019.67.1.awards
 
79 Canadian Tax Foundation Lifetime Contribution Award / Prix de la Fondation canadienne de fiscalité pour une contribution exceptionnelle
https://doi.org/10.32721/ctj.2019.67.1.awards
 
  FEATURES
81 Finances of the Nation: Survey of Provincial and Territorial Budgets, 2018-19
https://doi.org/10.32721/ctj.2019.67.1.fon

Vivien Morgan
161 Current Cases: (FCA) Canada v. 594710 British Columbia Ltd.; (TCC) Cameco Corporation v. The Queen
https://doi.org/10.32721/ctj.2019.67.1.cc
Ryan L. Morris, Adam Gotfried, and Yongchong Mao
187 International Tax Planning: Transfer Pricing and Transactions Between Foreign Entities
https://doi.org/10.32721/ctj.2019.67.1.itp
Byron Beswick
209 Personal Tax Planning: Income-Splitting Update
https://doi.org/10.32721/ctj.2019.67.1.ptp
Sean Grant-Young and Katie Rogers
235 Planification fiscale personnelle : L’évolution du fractionnement du revenu
https://doi.org/10.32721/ctj.2019.67.1.pfp
Sean Grant-Young et Katie Rogers
263 Current Tax Reading
https://doi.org/10.32721/ctj.2019.67.1.ctr
Alan Macnaughton and Jinyan Li