Canadian Tax Journal

2002, Volume 50, Issue Number 1

1 Application of the Charter to Civil Penalties in the Income Tax Act—Colin Campbell (Full text - PDF)
28 Obtaining Disclosure of Secret Comparables in Canadian Transfer-Pricing Litigation: Policy and PracticeJoel Nitikman (Full text - PDF)
64 Symposium (Full text - PDF)
65 Summary of the Proceedings of an Invitational Seminar on Tax Treaties in the 21st Century—Brian J. Arnold, Jacques Sasseville, and Eric Zolt (Full text - PDF)
145 Municipal Finance and Governance Reform Symposium: Part One (Full text - PDF)
147 The Changing Role of the Municipal SectorW. Michael Fenn (Full text - PDF)
156 Canadian Municipalities: Fiscal Trends and Sustainability—Harry Kitchen (Full text - PDF)
181 Municipal Budgeting—Almos Tassonyi (Full text - PDF)
199 Luncheon Address: Love and Taxes, Not Death and Taxes—David Lewis Stein (Full text - PDF)
211 Policy Forum: Comments on The Income Tax Treatment of Financial Instruments: Theory and Practice, by Tim Edgar (Full text - PDF)
212 Making Do in a Mongrel Accrual-Realization Regime—Mark P. Gergen (Full text - PDF)
218 An Evaluation of Some Financial Instrument Tax Reform Proposals—Glenn May (Full text - PDF)
238 Making the Line a Gap: Edgar's Treatment of the Debt-Equity Boundary—Gordon Longhouse (Full text - PDF)
249 Response: A Defensible and Workable Approach to the Income Tax Treatment of Financial Instruments—Tim Edgar (Full text - PDF)
261 Canadian Tax Journal: The First Decade—1953-1962Neil Brooks (Full text - PDF)
328 Current Cases: (TCC) Kruco Inc. v. The Queen
335 Personal Tax Planning: Estate Freezes Involving Trusts (Abstract - PDF)
360 Planification fiscale personelle : Gel successoral et fiducie (Abstract - PDF)

Corporate Tax Planning: Increasing Taxpayer Certainty in Using Partnerships (Abstract - PDF)

410 Current Tax Reading (Full text - PDF)