Canadian Tax Journal

2002, Volume 50, Issue Number 6

1869 Going, Going, Gone ... Global: A Canadian Perspective on International Tax Administration Issues in the "Exchange-of-Information Age"Sara K. McCracken (Full text - PDF)
1913 Federal Patent Extension, Provincial Policies, and Drug Expenditures, 1975-2000Livio Di Matteo and Paul Grootendorst (Full text - PDF)
1949 Beyond the Spousal Tax Credit: Rethinking Taxation of Dependency and Caregiving (Again!) in the Light of the Law Commission of Canada ReportPaul Kershaw (Full text - PDF)
1979 Symposium: Summary of the Proceedings of an Invitational Seminar on Taxation of Business Profits Under Tax TreatiesBrian J. Arnold, Jacques Sasseville, and Eric M. Zolt (Full text - PDF)
2025 Policy Forum: Comments on The Politics of Taxation in Canada, by Geoffrey Hale (Full text - PDF)
2029 Budget Surplus, Democratic Deficit—Colin Campbell (Full text - PDF)
2038 The Art of Tax Reform—Paul Boothe (Full text - PDF)
2045 History of Tax Reform Purged of Class Warfare and Drama—Linda McQuaig (Full text - PDF)
2050 Response: Taxation and Competing Prisms of Political Reality—Geoffrey Hale (Full text - PDF)
2059 Canadian Tax Journal: Fifty Years of InfluenceNeil Brooks (Full text - PDF)
2095 Current Cases: (FCA) Mitchell v. The Queen; (TCC) Imperial Oil Limited v. The Queen; Tsiaprailis v. The Queen; (BCSC) 3464920 Canada Inc. [Monarch Entertainment Corporation] v. Strother et al.
2116 International Tax Planning: Group Taxation and Foreign Affiliates: Selected FAPI and Surplus Implications (Abstract - PDF)

Personal Tax Planning: The Replacement Property Rules: A Bit More Than Before (Abstract - PDF)

2167 Planification fiscale personnelle : Les règles sur les biens de remplacement : Un peu plus qu'avant (Abstract - PDF)
2195 Selected US Tax Developments: Thomas Bill Currently Pending in Congress Includes Many Important Foreign Tax and Other Legislative Proposals (Abstract - PDF)
2203 Current Tax Reading (Full text - PDF)
2216 2001-2 Award-Winning Student Paper: The Canadian Tax Foundation Jean Potvin Award for Quebec / Lauréat du concours du meilleur texte d'étudiant pour 2001-2 : Prix Jean Potvin de l'Association canadienne d'études fiscales pour Québec
2219 A Study of Article XXIX A of the Canada-US Tax Treaty: The Limitation-on-Benefits Article—Paulina Kallas (Full text - PDF)
2259 Index to Canadian Tax Journal / Revue fiscale canadienne, Volume 50, 2002 : Subjects; Index aux articles et aux publiés en français; Authors; Titles; Case Table