Canadian Tax Journal

1994, Volume 42, Issue Number 5

1175
The Application of the Goods and Services Tax to Real Property Transactions — P. Robert Arkin (Full text - PDF)
1236
Concepts de revenu et de capital d'une fiducie : Importance de l'interaction en droit civil et en droit fiscal — Guy Fortin (Full text - PDF)
1263
Equity Aspects of Sales Taxes and Income Taxes — G.C. Ruggeri, D. Van Wart, and R. Howard (Full text - PDF)
1276
Border Taxes, Cross-Border Shopping, and the Differential Incidence of the GST — Michelle Boisvert and Wayne Thirsk (Full text - PDF) 
1294
The Enactment of a Value-Added Tax in Switzerland — John F. Due (Full text - PDF) 
1306
Introducing a new feature:
Regional Conference Report:
Summaries of Papers Presented at the 1994 British Columbia Tax Conference
1344
International Tax Planning: The Use of Captive Insurers and the Effect of the 1994 Federal Budget
1361
Personal Tax Planning/Planification fiscale personelle : Family Law Act of Ontario and Income Tax Implications
1385
Loi sur le droit de la famille de l'Ontario et incidences fiscales
1413
The Taxation of Corporate Reorganizations: Convertible Property: Section 51—Part 1
1424
Fiscal Figures: Personal Income Tax Statistics for 1992
1431
Current Tax Reading
1444
Correspondence: Concerning the article on the tax treatment of computer software payments
1446
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