Canadian Tax Journal

1999, Volume 47, Issue Number 4

i
Douglas J. Sherbaniuk Distinguished Writing Award/Prix d'excellence en rédaction Douglas J. Sherbaniuk
741
Interpreting the Income Tax Act—Part 2: Toward a Pragmatic ApproachDavid G. Duff (Full text - PDF)
799
The Fragile Privilege: Establishing and Safeguarding Solicitor-Client PrivilegeGloria Geddes (Full text - PDF)
844
Special Report, Part 3: Proceedings of a Conference on Personal Income Tax ReformJoint Occupancy of the Personal Income Tax Field
845
A Federal Perspective on the Role and Operation of the Tax Collection AgreementsMunir A. Sheikh and Michel Carreau (Full text - PDF)
861
National Versus Regional Concerns: A Provincial Perspective on the Role and Operation of the Tax Collection AgreementsThomas J. Courchene (Full text - PDF)
890
Compliance and Administration Issues Under the Tax Collection AgreementsAlan Macnaughton (Full text - PDF)
902
Economic Aspects of Personal Income Tax CoordinationJack Mintz and Finn Poschmann (Full text - PDF)
927
Personal Income Taxes in Canada: Dissimilarities, Redistibutive Impacts, and Social PolicyFrançois Vaillancourt and Robert Gagné (Full text - PDF)
945
Current Cases: (FCA) The Queen v. Byram; The Cadillac Fairview Corporation Limited v. The Queen; Singleton v. The Queen; The Queen v. O'Neill Motors Limited; (Ont. CA) Canadian Pacific Limited v. The Minister of Revenue (Ontario)
975
International Tax Planning: German Planning Opportunities and the 1999 German Tax Reform
995
Personal Tax Planning/Planification fiscale personelle : Bequests and Estate Planning
1019
Legs et planification successorale
1057
Current Tax Reading
1072
Correspondence: Derivative Taxation; Tenant Inducement Payments