Canadian Tax Journal

2000, Volume 48, Issue Number 6

1737 The Defense Against Civil PenaltiesBrian R. Carr and Grace Pereira (Full text - PDF)
1793 Tobacco Smuggling in Canada, the Demand for "Nico" Dollars, and the Size of the Underground EconomyMaxime Fougère (Full text - PDF)
1815 Special Report, Part 3: Proceedings of a Policy Conference on Aboriginal Tax, Treaties, and Self-Government (Full text - PDF)

Taxation Aspects of the Sechelt Agreement-in-PrincipleW. Graham Allen (Full text - PDF)


Fiscal Aspects of the Nisga'a Final AgreementTom Falconer (Full text - PDF)

1849 Current Cases: (SCC) Will-Kare Paving & Contracting Limited v. The Queen; (FCA) Findlay v. The Queen; (FCTD) General Electric Capital Equipment Finance Inc. v. The Queen; (TCC) Canadian Pacific Limited v. The Queen
1869 International Tax Planning: New Canadian Branch Banking Rules for Foreign Banks; Opportunities and Issues (Abstract - PDF)
1908 Personal Tax Planning: Canadian Taxation of Foreign Pensions (Abstract - PDF)
1933 Planification fiscale personelle : Imposition des régimes de pension étrangers au Canada (Abstract - PDF)
1962 Selected US Tax Developments: Appeals Court Adheres to Precedent, Tells IRS That It's Too Late To Issue Regulations (Abstract - PDF)
1971 Current Tax Reading (Full text - PDF)
1986 Index to Canadian Tax Journal/Revue fiscale canadienne, Volume 48, 2000: Subjects; Index aux articles et aux précis publiés en français; Authors; Titles; Case Table