Canadian Tax Journal

2000, Volume 48, Issue Number 2

231 Subparagraph 20(1)(c)(i): What Is Its Purpose?John R. Owen (Full text - PDF)
274 Special Report, Part 2: Proceedings of a Tax Policy Conference on Canada's Competitiveness—Tax Cuts and the Implications for Growth and Productivity, Federal Tax Reform, Fiscal Needs and the CHST Per Capita Division Rule, Provincial Tax Priorities, and Interprovincial Tax Competition (Full text - PDF)

Tax Cuts: The Implications for Growth and ProductivityAndrew Jackson (Full text - PDF)


A Roadmap for Federal Tax ReformJean-Yves Duclos and Julie Gingras (Full text - PDF)


Fiscal Needs and the CHST Per Capita Division RuleSerge Coulombe and Mercel Mérette (Full text - PDF)


Provincial Tax Priorities in a Global and National Economy: What's Good for the Goose Is Good for the GanderKenneth J. McKenzie (Full text - PDF)


Interprovincial Tax Competiton and Tax Reform in SaskatchewanMichael Rushton (Full text - PDF)

389 Recent Developments in Tax Coordination: A Panel Discussion by Bev Dahlby, Robert Henry, Michael Keen, and David E. WildasinRapporteurs: Jack M. Mintz and Michael Simart (Full text - PDF)
444 Current Cases: (FCA) Stewart v. The Queen; Allen et al. v. The Queen; (Ont. CA) Extendicare International Inc. v. The Minister of Revenue
456 International Tax Planning: Proposed Technical Amendments to the FAPI and Foreign Affiliate Rules (Abstract - PDF)
477 Personal Tax Planning: Spouse Trusts: Tips and Traps—Part 2 (Abstract - PDF)
498 Planification fiscale personelle : Fiducies au profit du conjoint : Trucs et embûches—Deuxième partie (Abstract - PDF)
524 Selected US Tax Developments: Update of Recent Actions by US Taxing Authorities (Abstract - PDF)
531 Fiscal Figures: International Tax Comparisons (Full text - PDF)
544 Current Tax Reading (Full text - PDF)