Canadian Tax Journal

2001, Volume 49, Issue Number 1

1 Reflections on the Relationship Between Statutory Interpretation and Tax AvoidanceBrian J. Arnold (Full text - PDF)
40 Expanding the Recognition of Personal Savings in the Canadian Tax SystemJonathan R. Kesselman and Finn Poschmann (Full text - PDF)


Value-Added Tax: The Partial Exemption Regime Konstantinos Zacharopoulos (Full text - PDF)


Current Cases: (FCA) Buccini v. The Queen; The Queen v. Furukawa; The Queen v. Huang and Danczkay Ltd.; (Ont. CA) AG of Canada v. Juliar et al.


International Tax Planning: Rethinking the Canadian Inbound Business Model: Part 1 (Abstract - PDF)


Personal Tax Planning: Selected Income Tax Issues of Particular Relevance to Shareholders' Agreements: Part 1 (Abstract - PDF)


Planification fiscale personelle : Questions fiscales choisies particulièrement pertinentes aux conventions des actionnaires: Partie 1 (Abstract - PDF)


Current Tax Reading (Full text - PDF)