Canadian Tax Journal

1992, Volume 40, Issue Number 1

1
The Thin Capitalization Rules: Role and Reform — Tim Edgar (Full text - PDF)
55
Vérification diligente lors de l'achat d'une entreprise : Certains aspects fiscaux Serge Bilodeau (Full text - PDF)
99
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 RevisitedSuzanne Michaelson (Full text - PDF)
 148 Overoptimism and the GST: A Critical Comment on the Hamilton and Kuo General Equilibrium AnalysisG.C. Ruggeri and D. Van Wart (Full text - PDF)
162
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
177
International Tax Planning: Recent Developments in the Tax Treatment of Foreign Exchange Gains and Losses and Financial Instruments: The UK Experience
190
Personal Tax Planning/Planification fiscale personelle : Planning for 1993: Proposed Amendments to the Deemed Realization Rules for Trusts
210
Modifications apportées aux règles sur la disposition réputée de fiducies : Planification pour 1993
231
The Taxation of Corporate Reorganizations: Reducing the Capital Tax Impact of Corporate Reorganizations
248
Fiscal Figures: Provincial Government Estimates for 1991-92
260
Current Tax Reading
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