Canadian Tax Journal

1997, Volume 45, Issue Number 4

659
Constructive and Resulting Trusts: Challenging Tax BoundariesCatherine Brown and Cindy L. Rajan (Full text - PDF)
690
Special Conference Report: Summaries of the Papers Presented at the 1997 Current Issues in Resource Taxation Conference
736
Rapport de conférence régionale : Sommaire de exposés journée d'études fiscales, 27 mai 1997 : Recherche et développement; Transfert technologique
771
Current Cases: (SCC) Hickman Motors Limited v. The Queen
781
International Tax Planning: The Netherlands: The New 7 Percent Finance Regime
806
The Taxation of Corporate Reorganizations: Subsection 55(2): Part 2
844
Selected US Tax Developments:
Are You a US Citizen?
US Subsidiary Suffers Severely When Foreign Parent Refuses To Appoint It as Agent in Audit
853
Fiscal Figures: The End in Sight: Deficit Reduction in the 1990s
643
Current Tax Reading