Canadian Tax Journal

2000, Volume 48, Issue Number 5

1371 The Income Tax Treatment of Prepaid Expenses and Similar Costs: A Time Value AnalysisJoseph Frankovic (Full text - PDF)
1444 Effective Average Tax Rates on Capital and Labour Income in Selected OECD CountriesG.C. Ruggeri and Carole Vincent (Full text - PDF)
1468 Special Report, Part 2: Proceedings of a Policy Conference on Aboriginal Tax, Treaties, and Self-Government (Full text - PDF)

Responding to Challenge: The Future of the Indian Taxation Advisory BoardChief C.T. (Manny) Jules (Full text - PDF)


The Indian Act Taxation Exemption—Beguiling Simplicity: Shilling v. The QueenLeslie J. Pinder (Full text - PDF)


Section 87 of Indian Act: Recent Developments in the Taxation of Investment IncomeBill Maclagan (Full text - PDF)


Aboriginal Taxation of Non-Aboriginal Residents: Representation, Discrimination, and Accountability in the Context of First Nations AutonomyJonathan R. Kesselman (Full text - PDF)

1645 Current Cases: (FCA) Donovan v. The Queen et al.; Pedwell v. The Queen; (TCC) Jackman v. The Queen
1658 International Tax Planning: The OECD 2000 Harmful Tax Report: Changing the Landscape for Multinational Corporations (Abstract - PDF)
1674 Personal Tax Planning/Tax Issues in Will Planning: Part 2 (Abstract - PDF)
1698 Planification fiscale personelle : Questions fiscales dans le cadre de la planification testamentaire : Partie 2 (Abstract - PDF)
1725 Current Tax Reading (Full text - PDF)