Canadian Tax Journal

1991, Volume 39, Issue Number 6

Rubbing Salt into the Wound: The Denial of the Interest Deduction After the Loss of a Source of Income — Gordon D. Dixon and Brian J. Arnold (Full text - PDF)
Revenu d'entreprise et principes comptables : Développements jurisprudentiels récents — Jean-François Drouin, Denis Girard, et Raymond Lacroix (Full text - PDF)
Fiscal Federalism and the Yukon Northern Accord — James M. Dean and G. Campbell Watkins (Full text - PDF)
Current Cases: (FCTD) Placer Dome Inc. v. The Queen; MNR and Chrysler Canada Limited et al. — (TCC) Canada Trustco Mortgage Company v. MNR
 1563 International Tax Planning: The Role of Advance Rulings in International Transfer Pricing
Personal Tax Planning: Estate Planning and the Life Stages of the Business Owner and the Business
Planification fiscale personnelle : La planification successorale : Les étapes de la vie du propriétaire et de son entreprise
The Taxation of Corporate Reorganizations: Debt-for-Debt Exchanges
 1622 Selected US Tax Developments: United States Adopts Procedures for Reaching Advance Agreement Concerning Appropriate Intercompany Transfer Prices  — Sourcing Gains from the Sale of Partnership Interests or Directly Held US Business Assets
 1644 Fiscal Figures: International Tax Comparisons, 1990
Current Tax Reading
 1659 Checklist
Case Table (Current Cases), Canadian Tax Journal, Volume 39, 1991 
Index, Canadian Tax Journal, Volume 39, 1991
Subjects; Index aux articles et aux précis publiés en français; Authors; Titles
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