| 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 Track—Martha O'Brien (Full text - PDF) |
| 1597 |
The Legality of Administrative Garnishments Under the Income Tax Act and Other Federal Law—David Schulze (Full text - PDF) |
| 1623 |
The Capital Gains Lock-In Effect: Deciding Whether To Hold or Switch—S.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) |
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1662 |
Response—David E.A. Giles and Lindsay M. Tedds (Full text - PDF) |
| 1668 |
Canadian Tax Journal: The Fifth Decade—1993-2002—Neil 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) |
| 1818 |
Current Tax Reading (Full text - PDF)
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| 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 |
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1833 |
Should Inflation Be a Factor in Computing Taxable Capital Gains in Canada?—Frank Lochan (Full text - PDF) |