Canadian Tax Journal

2019, Volume 67, Issue Number 2

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Table of Contents 
  PEER-REVIEWED ARTICLES                      
Disputing Denied Downward Transfer-Pricing Adjustments
Daniel Sandler and Lisa Watzinger
An Empirical Analysis of the Displacement Effect of TFSAs on RRSPs
Leslie Berger, Jonathan Farrar, and Lu Zhang
335 Policy Forum: Structural Deficits and Long-Term Fiscal Consequences for the Federal Government—Some Observations and Advice
Francis Fong and Fred O’Riordan
349 Finances of the Nation: Taxation of Top Incomes in Canada—Recent Developments in Rates and Redistribution

Michael Smart
363 Current Cases: (TCC) Loblaw Financial Holdings Inc. v. The Queen; (TCC) Monsell v. The Queen
Steve Suarez and Ehsan Wahidie
383 International Tax Planning: The Stop-Loss Rules and Corporate Reorganizations—Interpretive Challenges
Ian Bradley and Jonathan Bright
411 Personal Tax Planning: GILTI—Introduction to GILTI and Its Application to US Shareholders of Canadian Corporations
Michael Pereira, Pinaki Gandhi, and Hena Park
437 Planification fiscale personnelle : GILTI — Introduction au GILTI et à son application aux actionnaires Américains de sociétés canadiennes
Michael Pereira, Pinaki Gandhi et Hena Park
467 Selected US Tax Developments: Avoiding the “Commercial Activity” Traps for Foreign Sovereigns Investing in US Real Estate
Michael J. Miller
481 Current Tax Reading
Robin Boadway and Kim Brooks