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New Editor Appointed; Message from the New Editor/Nomination d'un nouveau rédacteur en chef; Message du nouveau rédacteur en chef |
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525
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Summary of the Proceedings of an Invitational Seminar on the Attribution of Profits to Permanent Establishments — Brian J. Arnold and Marc Darmo (Full text - PDF) |
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553
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Guide sur les incitatifs fiscaux offerts aux sociétés faisant affaire au Québec — Gilles N. Larin, Marie-Claude Coulombe, Stéphane Grégoire, et Lucie Quesnel (Full text - PDF) |
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595
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A Guide to Quebec Corporate Tax Incentives — Gilles N. Larin, Marie-Claude Coulombe, Stéphane Grégoire, et Lucie Quesnel (Full text - PDF) |
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636
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Potential Income and the Equity of the Child-Care Expense Deduction — Lynda G. Gagné (Full text - PDF) |
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674
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Provincial Budget Roundup, 2001 — Deborah L. Ort and David B. Perry (Full text - PDF) |
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708
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Current Cases: (SCC) Backman v. The Queen; Spire Freezers Ltd. et al. v. The Queen; (TCC) Geransky v. The Queen; Gifford v. The Queen; (Ont CA) R v. Fink |
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735
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International Tax Planning: Transfer Pricing in an E-Commerce Environment: Observations on the OECD Discussion Paper on Attribution of Profit to a Permanent Establishment (Abstract - PDF) |
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764
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Personal Tax Planning: Got Me Those "Low Capital Gain, High Dividend Tax, Stop-Loss Rules, Estate Planning" Blues (Abstract - PDF) |
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801
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Planification fiscale personelle : Bienvenue à l'ère des impôts sur les gains en capital peu élevés, des dividendes à imposition élevée, de la minimisation des pertes et des règles sur la planification successorale (Abstract - PDF) |
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843
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Current Tax Reading (Full text - PDF) |
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856
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Correspondence: Tax Treatment of Employee Stock Options: Tenant Inducement Payments as Matchable Expenditures? (Full text - PDF) |