Revue fiscale canadienne

2017, Volume 65, numéro 4

  Table of Contents    

849  The Role of Contract Interpretation in Transfer-Pricing Law: Lessons from Canada   Amir Pichhadze (Full text - PDF)

893  American Professionals in Canada Kevyn Nightingale  (Full text - PDF )
939  Policy Forum: The Tax Gap from the Perspective of Tax Practitioners Shawn Porter and Larry Chapman (Full text - PDF )
951  Finances of the Nation - Tax Subsidies for R & D in Canada, 1981-2016 (Abstract )
983  Current Cases: (TCC) 1245989 Alberta Ltd. v. The Queen; (TCC) Fiducie Financière Satoma c. La Reine

1001  International Tax Planning: Paid-Up Capital of Shares Held by a Functional-Currency Reporter: How Do We Resolve the Conflicts?  (Abstract )

1021  Personal Tax Planning: Voluntary Disclosure—Do It Before You Die (National Revenue)  (Abstract )

1047  Planification fiscale personnelle : Divulgation volontaire — Mieux vaut la faire avant de mourir — (Abstract )

1077  Selected US Tax Developments: Impact of US Tax Reform on Cross-Border M & A — (Abstract )

1087   Current Tax Reading (Full text - PDF )