Canadian Tax Journal

2019, Volume 67, Issue Number 2

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Open access (abstracts and full text)

Abstracts only (where available)

Table of Contents

PEER-REVIEWED ARTICLES

281

Disputing Denied Downward Transfer-Pricing Adjustments
https://doi.org/10.32721/ctj.2019.67.2.sandler

Daniel Sandler and Lisa Watzinger

309

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

POLICY FORUM

335

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

Francis Fong and Fred O’Riordan

FEATURES

349

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

Michael Smart

363

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

Steve Suarez and Ehsan Wahidie

383

International Tax Planning: The Stop-Loss Rules and Corporate Reorganizations—Interpretive Challenges
https://doi.org/10.32721/ctj.2019.67.2.itp

Ian Bradley and Jonathan Bright

411

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

Michael Pereira, Pinaki Gandhi et Hena Park

467

Michael J. Miller

481

Current Tax Reading
https://doi.org/10.32721/ctj.2019.67.2.ctr

Robin Boadway and Kim Brooks