Canadian Tax Journal

2002, Volume 50, Issue Number 5

1529 Income Trusts: A "Tax-Efficient" Product or the Product of Tax Inefficiency?Paul D. Hayward (Full text - PDF)
1570 Income Tax, Investment Income, and the Indian Act: Getting Back on TrackMartha O'Brien (Full text - PDF)
1597 The Legality of Administrative Garnishments Under the Income Tax Act and Other Federal LawDavid Schulze (Full text - PDF)
1623 The Capital Gains Lock-In Effect: Deciding Whether To Hold or SwitchS.P. Abeysekera and E.S. Rosenbloom (Full text - PDF)
1639 Policy Forum: Comments on Taxes and the Canadian Underground Economy, by David E.A. Giles and Lindsay M. Tedds (Full text - PDF)
1641 The Underground Economy in Canada: Boom or Bust?—Roderick Hill (Full text - PDF)
1655 The Underground Economy: Guidance for Policy Makers?—Roger S. Smith (Full text - PDF)
1662 Response—David E.A. Giles and Lindsay M. Tedds (Full text - PDF)
1668 Canadian Tax Journal: The Fifth Decade—1993-2002Neil Brooks (Full text - PDF)
1679 Current Cases: (FCA) The Queen V. Gifford; (TCC) Blue Mountain Resorts Limited v. The Queen; Brown v. The Queen; (HL) Westmoreland Investments Ltd. v. MacNiven and (TCC) Hill v. The Queen
1703 International Tax Planning: Exploiting Intellectual Property: Revisiting the Investment Business Concept (Abstract - PDF)
1722 Personal Tax Planning: Executors' Issues: The Outraged Widow, the Squabbling Children, and the Greedy Taxman (Abstract - PDF)
1758 Planification fiscale personnelle : L'executeur testamentaire aux prises avec la veuve indignée, les enfants chamailleurs et le precepteur gourmand (Abstract - PDF)
1800 Corporate Tax Planning: The US Section 338 Election: An Overview of the Mechanics for Canadian Tax Practitioners (Abstract - PDF)

Current Tax Reading (Full text - PDF)

1830 2001-2 Award-Winning Student Paper: The Canadian Tax Foundation Fasken Martineau DuMoulin Award for Ontario / Lauréat du concours du meilleur texte d'étudiant pour 2001-2 : Prix Fasken Martineau DuMoulin de l'Association canadienne d'études fiscales pour l'Ontario
1833 Should Inflation Be a Factor in Computing Taxable Capital Gains in Canada?—Frank Lochan (Full text - PDF)