Canadian Tax Journal

2000, Volume 48, Issue Number 4

i Douglas J. Sherbaniuk Distinguished Writing Award/Prix d'excellence en rédaction Douglas J. Sherbaniuk
x Board of Governors Elected September 24, 2000/Conseil des gouverneurs élu le 24 septembre 2000
979 Income Splitting and the New Kiddie Tax: Major Changes for Minor ChildrenMaureen Donnelly, Joanne Magee, and Allister Young (Full text - PDF)
1019 Alberta's Single-Rate Tax: Some Implications and AlternativesMelville L. McMillan (Full text - PDF)
1053 Some Taxing Issues for the World Trade OrganizationMichael Daly (Full text - PDF)
1078 Prix de transfert et accords de répartition des coûts : Nouveaux enjeux—Nouvelles perspectives—Nouveaux défisJean-Sébastien Lénik (Full text - PDF)
1138 Special Report, Part 4: Proceedings of a Tax Policy Conference on Canada's Competitiveness (Full text - PDF)

Tax Incentives for Foreign Direct Investment: Empirical Evidence on Effects and Alternative Policy OptionsW. Steven Clark (Full text - PDF)

1181 Special Report, Part 1: Proceedings of a Policy Conference on Aboriginal Tax, Treaties, and Self-Government (Full text - PDF)

Treaty Rights and the Saskatchewan Treaty Governance ProcessRobert A. Brown (Full text - PDF)


Aboriginal and Treaty Rights: A Survey of Case Law and Future Directions in Law and PoliciesRobert A. Reiter (Full text - PDF)


Self-Government and Fiscal Relations: Fundamental Changes in the RelationshipW.J.R. Austin (Full text - PDF)

1252 Current Cases: (FCA) Spire Freezers Limited v. The Queen; Backman v. The Queen; Lament Management Limited v. The Queen; The Queen v. Dudney; (TCC) Safety Boss Limited v. The Queen
1274 International Tax Planning: An Update (Abstract - PDF)
1299 Personal Tax Planning: Tax Issues in Will Planning: Part 1 (Abstract - PDF)
1321 Planification fiscale personelle : Questions fiscales dans le cadre de la planification testamentaire : Partie I (Abstract - PDF)
1345 Selected US Tax Developments New US Withholding Rules for Hybrids and Passthroughs (Abstract - PDF)
1356 Current Tax Reading (Full text - PDF)