Canadian Tax Journal

2000, Volume 48, Issue Number 3

559 Attribution of Income to Permanent EstablishmentsDavid A. Ward (Full text - PDF)
577 Payroll Taxes in Canada Revisited: Structure, Statutory Parameters, and Recent TrendsZhengxi Lin (Full text - PDF)
626 Federal Fiscal Balances and Redistribution in Canada, 1992-1997G.C. Ruggeri and Weiqiu Yu (Full text - PDF)
656 Special Report, Part 3: Proceedings of a Tax Policy Conference on Canada's Competitiveness—Ireland's Economic Renaissance, Emigration of Canadian Professionals to the United States, and Reforming the Tax Cut Agenda (Full text - PDF)

The Role of Tax Policy in Ireland's Economic RenaissanceBrendan Walsh (Full text - PDF)


Brain Drain: Empirical Evidence of Emigration of Canadian Professionals to the United StatesMahmood Iqbal (Full text - PDF)


Reforming the Tax Cut AgendaJack M. Mintz (Full text - PDF)

710 Provincial Budget Roundup, 2000Deborah L. Ort and David B. Perry (Full text - PDF)
734 Current Cases: (SCC) 65302 British Columbia Ltd. v. The Queen; (FCA) McNeil v. The Queen; (TCC) Bure v. The Queen; General Motors Acceptance Corporation of Canada v. The Queen; Jurchison et al. v. The Queen; Lussier v. The Queen
752 International Tax Planning: Foreign Accrual Property Income: A Practical Perspective (Abstract - PDF)
778 Personal Tax Planning/Employee Stock Options: An Update (Abstract - PDF)
812 Planification fiscale personelle : Mise à jour sur les options d'achat d'actions accordées à des employés (Abstract - PDF)
849 Current Tax Reading (Full text - PDF)
867 Correspondence: June 5 Motion Addresses Section 17 Anomalies; A Note on Signing Bonuses (Full text - PDF)
875 Lauréat du concours du meilleur texte d'étudiant pour 1998-99 (Québec)/1998-99 Award-Winning Student Paper (Quebec)

Le voile corporatif en droit fiscal : Éloge de la circonspection judiciaireDominic C. Belley (Full text - PDF)


The Corporate Veil in Tax Law: In Praise of Judicial CircumspectionDominic C. Belley (Full text - PDF)