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1
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The Thin Capitalization Rules: Role and Reform — Tim Edgar (Full text - PDF) |
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55
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Vérification diligente lors de l'achat d'une entreprise : Certains aspects fiscaux — Serge Bilodeau (Full text - PDF) |
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99
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Is the "New" Tax Court of Canada Absolutely Bound by Decisions of the Federal Court – Trial Division? — J.E. Fulcher (Full text - PDF) |
| 114 |
Employee Stock Options Revisited — Suzanne Michaelson (Full text - PDF) |
| 148 |
Overoptimism and the GST: A Critical Comment on the Hamilton and Kuo General Equilibrium Analysis — G.C. Ruggeri and D. Van Wart (Full text - PDF) |
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162
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Current Cases: (FCA) The Queen v. Friedberg; The Queen v. Canadian Marconi Company; Everywoman's Health Centre Society v. The Queen — (FCTD) Boger Estate v. The Queen |
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177
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International Tax Planning: Recent Developments in the Tax Treatment of Foreign Exchange Gains and Losses and Financial Instruments: The UK Experience |
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190
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Personal Tax Planning/Planification fiscale personelle : Planning for 1993: Proposed Amendments to the Deemed Realization Rules for Trusts |
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210
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Modifications apportées aux règles sur la disposition réputée de fiducies : Planification pour 1993 |
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231
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The Taxation of Corporate Reorganizations: Reducing the Capital Tax Impact of Corporate Reorganizations |
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248
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Fiscal Figures: Provincial Government Estimates for 1991-92 |
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260
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Current Tax Reading |
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MS1
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Member Services |