Canadian Tax Journal

1999, Volume 47, Issue Number 1

i
Canadian Tax Journal Editorial Board
ii
Comité de rédaction de la revue fiscale canadienne
1
Controlling Tax Information: Limits to Record-Keeping and Disclosure ObligationsMichael Quigley (Full text - PDF)
49
The Taxation of Debt, Equity, and Hybrid ArrangementsRichard Wood (Full text - PDF)
81
Registered Education Savings Plans: A Tax Incentive Response to Higher Education AccessMaureen Donnelly, Robert Welch, and Allister Young (Full text - PDF)
110
Current Cases: (FCA) Elm Ridge Country Club Inc. v. The Queen
115 International Tax Planning: Canadian Tax Implications of Foreign Divisive Reorganizations
134
Personal Tax Planning/Planification fiscale personelle : Registered Retirement Income Funds:  An Update
148
Fonds enrigistrés de revenu de retraite : Une mise à jour
164 Current Tax Reading