Canadian Tax Journal

2003, Volume 51, Issue Number 1

1 The Federal Income Tax Act and Private Law in Canada: Complementary, Dissociation, and Canadian Bijuralism—David G. Duff (Full text - PDF)
64 La Loi de l'impôt sur le revenu et le droit privé au Canada : Complémenarité, dissociation et bijuridismeDavid G. Duff (Full text - PDF)
133 Canadian Bijuralism and Harmonization of Federal Tax Legislation—Marc Cuerrier, Sandra Hassan, and Marie-Claude Gaudreault (Full text - PDF)
160 Bijuridisme canadien et harmonisation de la législation fiscale fédérale—Marc Cuerrier, Sandra Hassan et Marie-Claude Gaudreault (Full text - PDF)
Problématique de l'application en droit fiscal de la fiducie de droit civilDiane Bruneau (Full text - PDF)
Problems in the Application of Tax Law to Civil Law TrustsDiane Bruneau (Full text - PDF)
Beneficial Ownership in Canadian Income Tax Law: Required Reform and Impact on Harmonization of Quebec Civil Law and Federal LegislationMark D. Brender (Full text - PDF)
Propriété effective dans la législation fiscale canadienne : Réforme nécessaire et incidences sur l'harmonisation de la législation fédérale avec le droit civil du QuébecMark D. Brender (Full text - PDF)
Beneficial Ownership and the Income Tax ActCatherine Brown (Full text - PDF)
Propriété effective et Loi de l'impôt sur la revenuCatherine Brown (Full text - PDF)
514 Current Cases: (SCC) Jarvis v. The Queen; Ling v. The Queen; (TCC) Ahmad v. The Queen; Anchor Pointe Energy Limited v. The Queen; BJ Services Company Canada v. The Queen; International Colin Energy Corporation v. The Queen
539 International Tax Planning: Foreign Affiliates and the New Foreign Investment Entity Rules (Abstract - PDF)
569 Personal Tax Planning: Reorganizing a Family Holding Company: Windups and Butterflies (Abstract - PDF)
617 Planification fiscale personelle : Réorganisation d'une société de portefeuille familiale : Liquidations et opérations papillon (Abstract - PDF)

Corporate Tax Planning: US Real Property Gains of Foreign Persons: An Overview for the Canadian Tax Practitioner (Abstract - PDF)

699 Current Tax Reading (Full text - PDF)

Correspondence: Summary of the Seminar on the Taxation of Business Profits Under Tax Treaties (Full text - PDF)