Canadian Tax Journal

1993, Volume 41, Issue Number 5

Making Charter Arguments in Civil Tax Cases: Can the Courts Help Taxpayers — Alison Scott Butler (Full text - PDF)
La Loi sur le ministère du Revenu : Un code de procédure fiscale — Amendments récents — Claude Desaulniers (Full text - PDF)
Report on the Invitational Conference on Transfer-Pricing: The Allocation of Income and Expenses Among Countries — Brian J. Arnold and Thomas E. McDonnell (Full text - PDF)
 923 The Classification of Parts Within the Tariff Nomenclature of the Harmonized Commodity Description and Coding System  David M. Attwater (Full text - PDF)
 941 Shared Tax Bases and Local Public Sector Expenditure Decisions — Wade Lock and Almos Tassonyi (Full text - PDF)
 958 Provincial Budget Roundup, 1993 — Part 3David B. Perry, Karin Treff, and Ted Cook (Full text - PDF)
 965 Current Cases: (FCA) Friesen v. The Queen; Starsberg v. The Queen 
International Tax Planning: Offshore Trust Planning: The Fifth Year and Beyond
Personal Tax Planning/Planification fiscale personelle : Employee Share Purchase Loans and the Predicament of Declining Share Values 
Prêts aux employés pour l'achat d'actions et le problèmes de la moins value des actions
1034 The Taxation of Corporate Reorganizations: The De Minimis Dividend Test Under Subsection 110.6(8) — Part 2
Fiscal Figures: Tax Burdens in the Provinces
Current Tax Reading
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