Canadian Tax Journal

2002, Volume 50, Issue Number 4

i Douglas J. Sherbaniuk Distinguished Writing Award / Prix d'excellence en rédaction Douglas J. Sherbaniuk
x Board of Governors Elected September 29, 2002 / Conseil des gouverneurs élu le 29 septembre 2002
1239 The Taxation of Prepaid IncomeJoseph Frankovic (Full text - PDF)
1307 Corporate Dividend Yields and the Lifetime Capital Gains ExemptionTao Zeng (Full text - PDF)
1320 Policy Forum: Comments on Most Favored Nation: Building a Framework for Smart Economic Policy, by Jack Mintz (Full text - PDF)
1322 Canada's Conundrum: Tax and Spending—Robert D. Brown (Full text - PDF)
1333 Smart and Rich—Richard M. Bird (Full text - PDF)
1341 Smart Economic Policy for Whom?—Andrew Sharpe (Full text - PDF)
1354 Response
1354 Exempt Surplus: What's the Problem? A Reply to Brian Arnold—Angelo Nikolakakis (Full text - PDF)
1378 Canadian Tax Journal: The Fourth Decade—1983-1992Neil Brooks (Full text - PDF)
1413 Current Cases: (SCC) Stewart v. The Queen; The Queen v. Walls et al.; (TCC) Cheek v. The Queen; (Ont. SCJ) Attorney General of Canada v. Attorney General of Ontario
1426 Personal Tax Planning: The Best Things in Life Are (Tax-)Free: A Current Look at the Capital Dividend Account (Abstract - PDF)
1464 Planification fiscale personnelle : Les Meilleures choses dans la vie sont gratuites (libres d'impôt) : Le point sur le compte de dividendes en capital (Abstract - PDF)

Selected US Tax Developments: Final Regulations on Payments by "Reverse Hybrid" US Entities Include Narrow Limits on Treaty Use (Abstract - PDF)

1514 Current Tax Reading (Full text - PDF)