v
|
A 50th Anniversary Message to Members of the Canadian Tax Foundation from the Chair of the Board of Governors / Message du président du conseil aux membres à l'occasion du 50e anniversaire de L'Association canadienne d'études fiscales |
vii
|
A Message from the Prime Minister / Message du premier ministre |
ix
|
A Message from the Chairman and President of the Canadian Institute of Chartered Accountants / Message du président du conseil et président-directeur général de l'Institut canadien des comptables agréés |
xi
|
A Message from the Chairman and President of the Canadian Bar Association / Message du président des L'Association du barreau canadien |
xiii
|
A Message from the Director on the Canadian Tax Foundation's 50th Anniversary / Message du directeur aux membres à l'occasion du 50e anniversaire de L'Association canadienne d'études fiscales |
xiv
|
A Message from the Former Director on Essays Commemorating the Canadian Tax Foundation's 50th Anniversary / Message de l'ancien directeur sur les textes commémorant le 50e anniversaire de L'Association canadienne d'études fiscales |
xv
|
1996 Conference Schedule / Calendrier des conférences 1996 |
xvi
|
Canadian Tax Journal / Revue fiscale canadienne |
xviii
|
Canadian Tax Foundation / L'Association canadienne d'études fiscales |
xx
|
Board of Governors / Conseil des gouverneurs; Officers / Membres de la direction |
xxi
|
Canadian Tax Foundation Publications / Les publications de L'Association canadienne d'études fiscales |
xxiv
|
In the Library |
xxvi
|
Douglas J. Sherbaniuk Distinguished Writing Award / Prix d'excellence en rédaction Douglas J. Sherbaniuk |
1039
|
Richard M. Bird, Tax Policy: Past, Present, and Future (Full text - PDF) |
1055
|
Roger S. Smith, The Personal Income Tax: Average and Marginal Tax Rates in the Post-War Period (Full text - PDF) |
1077
|
David B. Perry, Fiscal Figures: The Evolution of Tax Collections Over the Past Half Century (Full text - PDF) |
1096
|
Satya Poddar and Morley English, Fifty Years of Canadian Commodity Taxation: Key Events and Lessons for the Future (Full text - PDF) |
1120
|
Vivien Morgan, Rapporteur, The Changing Tax Practice: A Round Table Discussion (Full text - PDF) |
1131
|
Thomas E. McDonnell, Toward Getting It Right: Reflections on 50 Years of the Tax Legislative Process in Canada (Full text - PDF) |
1144
|
J. Scott Wilkie, Looking Forward into the Past: Financial Innovation and the Basic Limits of Income Taxation (Full text - PDF) |
1167
|
Stephen W. Bowman, Interpretation of Tax Legislation (Full text - PDF) |
1190
|
Edwin C. Harris, Deduction of Business Expenses (Full text - PDF) |
1216
|
Brian J. Arnold and Tim Edgar, Deductibility of Interest Expense (Full text - PDF) |
1245
|
Israel Mida and Kathleen Steward, The Capital Cost Allowance System (Full text - PDF) |
1265
|
Kenneth J. Murray, Scientific Research and Experimental Development: A Program in Crisis? (Full text - PDF) |
1287
|
Cy Fien, To Profit or Not To Profit: A Historical Review and Critical Analysis of the "Reasonable Expectation of Profit" Test (Full text - PDF) |
1316
|
Brian A. Felesky and Dennis F. Sykora, The Debt Forgiveness and Foreclosure Rules: Is There a Better Way? (Full text - PDF) |
1343
|
William E. Crawford, Taxation and Retirement Planning (Full text - PDF) |
1360
|
Wolfe D. Goodman, Death Taxes in Canada, in the Past and in the Possible Future (Full text - PDF) |
1377
|
Douglas S. Ewens and Michael J. Flatters, Toward a More Coherent Theory of Dispositions (Full text - PDF) |
1412
|
Jack Bernstein, Corporate Control: An Evolving Process (Full text - PDF) |
1441
|
David T. Tetreault and Robert F. Lindsay, The Taxation of Corporate Reorganizations: How Are We Doing So Far? (Full text - PDF) |
1465
|
Peter E. McQuillan, A Quarter Century in Partnerships (Full text - PDF) |
1486
|
Maurice C. Cullity, Family Trusts: !948-1995 (Full text - PDF) |
1506 |
William J. Strain, Taxation of Life Insurance (Full text - PDF) |
1547 |
Roy D. Hogg, Canada-US Tax Relations (Full text - PDF) |
1566 |
Carl F. Steiss and Luc Blanchette, The International Transfer-Pricing Debate (Full text - PDF) |
1603 |
Allan R. Lanthier, The Taxation of Foreign Affiliates (Full text - PDF) |
1629 |
Constantine A. Kyres, Carrying On Business in Canada (Full text - PDF) |
1672 |
Constantine A. Kyres, Exploiter une entreprise au Canada (Full text - PDF) |
1719 |
David A. Ward, Canada's Tax Treaties (Full text - PDF) |
1759 |
Stephen R. Richardson and James W. Welkoff, The Interpretation of Tax Conventions in Canada (Full text - PDF) |
1792 |
Brian J. Arnold, The Canadian International Tax System: Review and Reform (Full text - PDF) |
1819 |
Howard J. Kellough, Tax Avoidance: 1945-1995 (Full text - PDF) |
1844 |
H. Heward Stikeman and Robert Couzin, Surplus Stripping (Full text - PDF) |
1861 |
Wilfrid Lefebvre, Ian MacGregor, and Deen Olsen, Income Tax Litigation (Full text - PDF) |
1880 |
Wilfrid Lefebvre, Ian MacGregor, and Deen Olsen, Litige fiscal (Full text - PDF) |