Canadian Tax Journal

2001, Volume 49, Issue Number 4

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Douglas J. Sherbaniuk Distinguished Writing Award/Prix d'excellence en rédaction Douglas J. Sherbaniuk
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Board of Governors Elected September 23, 2001/Conseil des gouverneurs élu le 23 septembre 2001
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Why Interest Should Be Considered a Current Expense Joseph Frankovic (Full text - PDF)
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Tax Sparing: Good Intentions, Unintended Results Deborah Toaze (Full text - PDF)
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Quantifying the Tax Benefits of Borrowing in Foreign Currencies Lynnette D. Purda (Full text - PDF)
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Current Cases: (FCA) Cardella v. The Queen; (FCTD) Mitchell et al. v. AG of Canada; (TCC) Sero et al. v. The Queen; Frazer v. The Queen
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International Tax Planning: Weak-Currency Borrowing Transactions (Abstract - PDF)
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Personal Tax Planning: The Principal Residence Exemption (Abstract - PDF)
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Planification fiscale personelle : L'exemption pour résidence principale (Abstract - PDF)
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The Taxation of Corporate Reorganizations: Foreign Share Exchanges and Foreign Spinoffs (Abstract - PDF)

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Selected US Tax Developments: Appeals Court Invalidates US-Netherlands "Double-Dip" Financing Structures (Abstract - PDF)
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Current Tax Reading (Full text - PDF)
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2001-1 Award-Winning Student Paper: The Canadian Tax Foundation Fasken Martineau DuMoulin Award for Ontario/Lauréat du concours du meilleur texte d'étudiant pour 2000-1 : Prix Fasken Martineau DuMoulin de l'Association canadienne d'études fiscales pour l'Ontario
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    A Critique of Canada's Divisive Reorganization Rules: Should Breaking Up Be So Hard To Do?Manu Kakkar (Full text - PDF)