Canadian Tax Journal

2001, Volume 49, Issue Number 2

259 The Tax Treatment of Employee Stock Options: Generous to a FaultDaniel Sandler (Full text - PDF)
320 A Critical Description of the Canadian Tax Treatment of Cross-Border Charitable Giving and ActivitiesRobert B. Hayhoe (Full text - PDF)
345 The Deferral Value of Estate Freezes Ling Chu, Glenn Feltham, and Robert Mathieu (Full text - PDF)
368 Current Cases: (TCC) Citibank Canada v. The Queen; Duncan et al. v. The Queen; (Ont. CJ) The Queen v. Dial Drug Stores Ltd.
383 International Tax Planning: The March 16, 2001 Draft Legislation: Thin Capitalization, Non-Resident-Owned Investment Corporations, and Foreign Spinoff Relief (Abstract - PDF)
407 Personal Tax Planning: Selected Income Tax Issues of Particular Relevance to Shareholders' Agreements: Part 2 (Abstract - PDF)
443 Planification fiscale personelle : Questions fiscales choisies particulièrement pertinentes aux conventions des actionnaires: Partie 2 (Abstract - PDF)
482 The Taxation of Corporate Reorganizations: Reorganizations of Investments Funds (Abstract - PDF)
501 Selected US Tax Developments: IRS Proposes Regulations on Treaty Benefits for Payments by "Reverse Hybrid" US Entities (Abstract - PDF)
509 Current Tax Reading (Full text - PDF)