Canadian Tax Journal

2001, Volume 49, Issue Number 3

i New Editor Appointed; Message from the New Editor/Nomination d'un nouveau rédacteur en chef; Message du nouveau rédacteur en chef

525

Summary of the Proceedings of an Invitational Seminar on the Attribution of Profits to Permanent EstablishmentsBrian J. Arnold and Marc Darmo (Full text - PDF)

553

Guide sur les incitatifs fiscaux offerts aux sociétés faisant affaire au QuébecGilles N. Larin, Marie-Claude Coulombe, Stéphane Grégoire, et Lucie Quesnel (Full text - PDF)

595

A Guide to Quebec Corporate Tax Incentives Gilles N. Larin, Marie-Claude Coulombe, Stéphane Grégoire, et Lucie Quesnel (Full text - PDF)

636

Potential Income and the Equity of the Child-Care Expense Deduction Lynda G. Gagné (Full text - PDF)

674

Provincial Budget Roundup, 2001 Deborah L. Ort and David B. Perry (Full text - PDF)

708

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

735

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)

764

Personal Tax Planning: Got Me Those "Low Capital Gain, High Dividend Tax, Stop-Loss Rules, Estate Planning" Blues (Abstract - PDF)

801

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)

843

Current Tax Reading (Full text - PDF)

856

Correspondence: Tax Treatment of Employee Stock Options: Tenant Inducement Payments as Matchable Expenditures? (Full text - PDF)