Canadian Tax Journal

2002, Volume 50, Issue Number 2

429 Policy Options for Tax Loss Treatment: How Does Canada Compare?Maureen Donnelly and Allister Young (Full text - PDF)
489 Leased Equipment: When Does a Permanent Establishment Exist?Keith R. Evans (Full text - PDF)
524 RRSP Savings and the Aging of the Baby Boom GenerationMaxime Fougère (Full text - PDF)
550 Symposium
550 Municipal Finance and Governance Reform Symposium: Part Two (Full text - PDF)
552 Financing Capital Expenditures—Len S. Brittain (Full text - PDF)
576 Property Tax Reform in Ontario: What Have We Learned?—Enid Slack (Full text - PDF)
586 Pricing Municipal Services: The Economics of User Fees—Donald N. Dewees (Full text - PDF)
600 Municipal Revenue Sources: Ontario's Experience with User and Licence Fees—Robert G. Doumani (Full text - PDF)
606 Policy Forum (Full text - PDF)
607 Unlinking Tax Treaties and the Foreign Affiliate Rules: A Modest Proposal—Brian J. Arnold (Full text - PDF)

Canadian Tax Journal: The Second Decade—1963-1972Neil Brooks (Full text - PDF)

693 Current Cases: (FCA) Ville de Magog v. The Queen; General Electric Capital Equipment Finance Inc. v. The Queen; (TCC) Nova Scotia Power Inc. v. The Queen
705 International Tax Planning: Selecting the Foreign Business Entity: A Review of the Canadian Tax Treatment of US Taxes Paid by a Member (Shareholder) of a US Limited Liability Corporation (Abstract - PDF)
728 Personal Tax Planning: Interspousal Property Transfers: The Things They Don't Tell You at the Diamond Shop (Abstract - PDF)
758 Planification fiscale personnelle : Le transfert de bien entre conjoints ou ce qu'on ne vous dit pas avant le mariage (Abstract - PDF)
791 Selected US Tax Developments: US Export Taxation, Treaty Challenges, and Filing Leniency Bear Watching (Abstract - PDF)
802 Current Tax Reading (Full text - PDF)
820 Correspondence: Article by Joseph Frankovic on Interest Expense (Full text - PDF)