Canadian Tax Journal

1991, Volume 39, Issue Number 5

The Distinction Between Income from Business and Income from Property, and the Concept of Carrying On Business  — John Durnford (Full text - PDF)
Interprétation des conventions fiscales — Marc Duval (Full text - PDF)
Acquisition Agreements: Specific Tax Clauses — Louise Houle (Full text - PDF)
1288 Financing Urban Growth Through Development Charges — Enid Slack and Richard Bird (Full text - PDF)
1305 Reform Revisited: The 1990 Winnipeg Reassessment — James M. Dean, Derek P.J. Hum, and Harvey Stevens (Full text - PDF)
1313 Current Cases: (FCTD) West Kootenay Power and Light Company Limited v. The Queen — The Queen v. Kieboom  — (TCC) McConnachie et al. v. MNR, Crossley v. MNR, Leung v. MNR — Tedmon v. MNR
International Tax Planning: The Application of the Goods and Services Tax to Non-Residents of Canada — Part 2
Personal Tax Planning: The Removal of Accrued Gains in Capital Stock Holdings Through the Use of "Safe Income"
1373 Planification fiscale personnelle : La suppression des gains courus par suite de la détention de capital-actions par voie de l'utilisation du «revenu protégé» 
The Taxation of Corporate Reorganizations: Amalgamations Following Guaranty Properties Limited
Fiscal Figures: Alternative Measures of Government Deficits
Current Tax Reading
 1435 Checklist
 1471 In the Library