Canadian Tax Journal

2002, Volume 50, Issue Number 3

823 Global Profit Split: An Evolutionary Approach to International Income AllocationJinyan Li (Full text - PDF)
884 Fixing BC's Structural Deficit: What, Why, When, How? And for Whom?Jonathan R. Kesselman (Full text - PDF)
933 Provincial Budget Roundup, 2002Deborah L. Ort and David B. Perry (Full text - PDF)
968 Municipal Finance and Governance Reform Symposium: Part Three (Full text - PDF)
970 Opportunities for Municipally Owned Corporations in Ontario's Electricity Market—Stephen Fyfe and William McLean (Full text - PDF)
1011 Is Bigger Better? Recent Experiences in Municipal Restructuring—Rapporteur: Maria Mavroyannis (Full text - PDF)
1019 Policy Forum: Comments on the Law Commission of Canada's Beyond Conjugality: Recognizing and Supporting Close Personal Adult Relationships (Full text - PDF)
1021 Recognizing or Disregarding Close Personal Relationships Among Adults? The Report of the Law Commission of Canada and the Federal Income Tax—David G. Duff (Full text - PDF)
1031 Cracking the Conjugal Myths: What Does It Mean for the Attribution Rules?—Lisa Philipps (Full text - PDF)
1040 Intimate Matters? An Evaluation of the Law Commission of Canada's Recommendations on the Tax Treatment of Close Personal Relationships—Frances Woolley (Full text - PDF)
1056 Canadian Tax Journal: The Third Decade—1973-1982Neil Brooks (Full text - PDF)
1130 Current Cases: (FCA) Chabot v. The Queen; The Queen v. Citibank Canada; The Queen v. Irving Oil Limited; Munich Reinsurance Company (Canada Branch) v. The Queen; (TCC) STB Holdings Ltd. v. The Queen
1147 Personal Tax Planning: Working with the Source Test: The Supreme Court's Replacement for the Reasonable Expectation of Profit Test (Abstract - PDF)

Planification fiscale personnelle : La cour suprême remplace le critère de l'expectative raisonnable de profit par le critère de la source de revenu (Abstract - PDF)

1220 Fiscal Figures: International Tax Comparisons (Full text - PDF)
1230 Current Tax Reading (Full text - PDF)