Canadian Tax Journal

1992, Volume 40, Issue Number 3

533
Is Interest a Capital Expense? — Brian J. Arnold (Full text - PDF)
554

À l'aube de l'ecofiscalité canadiene – Première partie — Marie-Marthe Gagnon (Full text - PDF)

600
Harmonization of Direct Taxation in the European Community: From Neumark to Ruding — Alex Eason (Full text - PDF)
639
Tax Policy and Business Investments: What Have We Learned in the Past Dozen Years? — MIchael Rushton (Full text - PDF)
666 Provincial Budget Roundup, 1992 - Part 1 David B. Perry, Karin Treff, and Ted Cook (Full text - PDF) 
703
Current Cases: (FCA) Kershaw v. The Queen — (FCTD) Boger Estate v. The Queen — (TCC) Baillargeon v. MNR; Carew et al. v. The Queen
720
International Tax Planning: Canada's Tax Treaties: A Comparison of the Treatment of Capital Gains 
736
Personal Tax Planning/Planification fiscale personelle : Portfolio Securities Transactions
763
Les opérations de portefeuille de titres

793

The Taxation of Corporate Reorganizations: Equity Preferred Shares
805
Fiscal Figures: Historical Public Finance Data; Correction to "Provincial Government Estimates for 1991-92," Fiscal Figure feature (1992), vol. 40, no. 1 Canadian Tax Journal
815
Current Tax Reading
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