Canadian Tax Journal

1997, Volume 45, Issue Number 6

1213
Transfer Pricing in Canada: The Arm's-Length Principle and the New RulesFrançois Vincent and Ian M. Freedman (Full text - PDF)
1243
Les prix de transfert au Canada : Le principe de pleine concurrence et les nouvelles règlesFrançois Vincent et Ian M. Freedman (Full text - PDF)
1276
Regional Conference Report: Summary of the Papers Presented at the 1997 Ontario Tax Conference
1359
Current Cases: (FCA) AG of Canada v. Mastri et al.; Alco Dispensing Canada Ltd. v. The Queen; Mohammad v. The Queen; (TCC) Backman v. The Queen
1378
International Tax Planning: Income_taxes.ca.com: The Internet, Electronic Commerce, and Taxes—Some Reflections: Part 2
1416
Personal Tax Planning/Planification fiscale personelle : Registered Retirement Savings Plans: An Update
1425
Régimes enregistrés d'épargne-retraite : Une mise à jour
1435
Selected US Tax Developments: Canadian Investment in the United States After the Taxpayer Relief Act of 1997
1440
Fiscal Figures: Personal Income Tax Statistics, 1995
1448
Current Tax Reading
1460
Index to Canadian Tax Journal/Revue fiscale canadienne, Volume 45, 1997: Subjects; Index aux articles et aux précis publiés en français; Authors; Titles; Case Table