|
1187
|
Onus of Proof and Ministerial Assumption: The Role and Evolution of Burden of Proof in Income Tax Appeals — William Innes and Hemamalini Moorthy (Full text - PDF) |
|
1212
|
The Judicial Role in Derivative Taxation: The Queen v. Shell Canada Limited and Financial Contract Economics — Tom Clearwater (Full text - PDF) |
|
1245
|
The Report of the Technical Committee on Business Taxation (the Mintz Report): A Panel Discussion by Michael P. Devereux, Roger Gordon, and John Helliwell, with a Comment by Jack Mintz — Stanley Winer, Rapporteur (Full text - PDF) |
|
1278
|
Current Cases: (SCC) Re Eurig Estate; (FCA) A-G Canada v. Consolidated Canadian Contractors Inc.; (Ont. CJGD) Wildenburg Holdings Limited v. Minister of Revenue (Ontario) |
|
1294
|
International Tax Planning: Holding and Financing Companies: The Swiss Alternative |
|
1322
|
Personal Tax Planning/Planification fiscale personelle : Canadians Moving to the United States |
|
1349
|
Canadiens qui déménagent aux États-Unis |
|
1380
|
Selected US Tax Developments: Laidlaw Taxpayer Crashed and Burned, Losing Billion-Dollar Debt-Equity Case |
|
1387
|
Current Tax Reading |
|
1410
|
Correspondence: New Tax Rules on Emigration of Canadian Residents |
|
1413
|
Index to Canadian Tax Journal/Revue fiscale canadienne, Volume 46, 1998: Subjects; Index aux articles et aux précis publiés en français; Authors; Titles; Case Table |