Canadian Tax Journal

2000, Volume 48, Issue Number 1

1 Some Lessons from the Saga of Weak-Currency BorrowingsTim Edgar (Full text - PDF)
35 Challenging and Defending Assessments Before the Tax Court of Canada and Appellate Courts: A Postscript to the Continental Bank CasePatrick Bendin (Full text - PDF)
60 Optimal Payment Strategy for Corporate Income Tax InstalmentsGlen Feltham and Alan Macnaughton (Full text - PDF)
90 Special Report, Part 1: Proceedings of a Tax Policy Conference on Canada's Competitiveness — Less Taxes and Better Taxes, the Tax Mix and the Taxation of Capital, and the Room for Tax Cuts (Full text - PDF)
92 Less Taxes and Better Taxes: Principles for Tax Cuts and Tax ReformPierre Fortin (Full text - PDF)

Emerging Trends and Their Implications for the Tax Mix and the Taxation of CapitalSatya Poddar, Tom Neubig, and Morley English (Full text - PDF)


What Is the Room for Tax Cuts? An Analysis of the Potential Fiscal Dividend and Its AllocationThomas A. Wilson, Peter Dungan, and Steve Murphy (Full text - PDF)

133 Current Cases: (SCC) Shell Canada Limited v. The Queen et al. and Other Relevant Cases; (FCA) Buck Consultants Limited v. The Queen; Bernier v. The Queen; Construction Bérou Inc. v. The Queen
155 Personal Tax Planning: Testamentary Planning To Avoid Double Taxation (Abstract - PDF)
173 Planification fiscale personelle : Planification testamentaire en vue d'éviter la double imposition (Abstract - PDF)
194 Current Tax Reading (Full text - PDF)
208 1998-99 Award-Winning Student Paper (Ontario)/Lauréat du concours du meilleur texte d'étudiant pour 1998-99 (Ontario)

Proposal for a Debt-Reduction TaxJames Pierlot (Full text - PDF)