Canadian Tax Journal
2019, Volume 67, Issue Number 2
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 Open access (abstracts and full text)
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 Abstracts only (where available) |
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| Table of Contents |
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PEER-REVIEWED ARTICLES
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281
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Disputing Denied Downward Transfer-Pricing Adjustments
https://doi.org/10.32721/ctj.2019.67.2.sandler |
Daniel Sandler and Lisa Watzinger |
309
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An Empirical Analysis of the Displacement Effect of TFSAs on RRSPs
https://doi.org/10.32721/ctj.2019.67.2.berger |
Leslie Berger, Jonathan Farrar, and Lu Zhang |
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POLICY FORUM |
| 335 |
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Policy Forum: Structural Deficits and Long-Term Fiscal Consequences for the Federal Government—Some Observations and Advice
https://doi.org/10.32721/ctj.2019.67.2.pf.fong
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Francis Fong and Fred O’Riordan
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FEATURES |
| 349 |
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Finances of the Nation: Taxation of Top Incomes in Canada—Recent Developments in Rates and Redistribution
https://doi.org/10.32721/ctj.2019.67.2.fon
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Michael Smart |
| 363 |
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Current Cases: (TCC) Loblaw Financial Holdings Inc. v. The Queen; (TCC) Monsell v. The Queen
https://doi.org/10.32721/ctj.2019.67.2.cc
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Steve Suarez and Ehsan Wahidie |
| 383 |
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International Tax Planning: The Stop-Loss Rules and Corporate Reorganizations—Interpretive Challenges
https://doi.org/10.32721/ctj.2019.67.2.itp
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Ian Bradley and Jonathan Bright |
| 411 |
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Personal Tax Planning: GILTI—Introduction to GILTI and Its Application to US Shareholders of Canadian Corporations
https://doi.org/10.32721/ctj.2019.67.2.ptp |
Michael Pereira, Pinaki Gandhi, and Hena Park |
| 437 |
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Planification fiscale personnelle : GILTI — Introduction au GILTI et à son application aux actionnaires Américains de sociétés canadiennes
https://doi.org/10.32721/ctj.2019.67.2.pfp |
Michael Pereira, Pinaki Gandhi et Hena Park |
| 467 |
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Selected US Tax Developments: Avoiding the “Commercial Activity” Traps for Foreign Sovereigns Investing in US Real Estate
https://doi.org/10.32721/ctj.2019.67.2.ustd |
Michael J. Miller |
| 481 |
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Current Tax Reading
https://doi.org/10.32721/ctj.2019.67.2.ctr |
Robin Boadway and Kim Brooks |