Canadian Tax Journal

2003, Volume 51, Issue Number 2

719 Un second regard sur l'abus des conventions fiscalesNathalie Goyette (Full text - PDF)
764 Tax Treaty Abuse: A Second LookNathalie Goyette (Full text - PDF)
806 Structuring Venture Capital FundsYvette Morelli (Full text - PDF)
863 The Impact of Personal Income Taxes on Returns and Rankings of Canadian Equity Mutual FundsAmin Mawani, Moshe Milevsky, and Kamphol Panyagometh (Full text - PDF)
902 Policy Forum: Comments on the Department of Finance's "Special Federal Tax Assistance for Charitable Donations of Publicly Traded Securities" (Full text - PDF)
905 The Case for Tax Incentives on Gifts of Publicly Traded Securities—William I. Innes (Full text - PDF)
Thinking Critically About the Taxation of Capital Gains on Donated Public Securities (or Looking Paragraph 38(a.1) in the Mouth)—Lisa Philipps (Full text - PDF)
Special Federal Tax Assistance for Charitable Donations of Publicly Traded Securities: A Tax Expenditure Analysis—David G. Duff (Full text - PDF)
937 Current Cases: (FCA) The Queen v. Toronto Refiners and Smelters Limited; (FCTD) Kligman et al. v. MNR; (TCC) Ko et al. v. The Queen; (USCA 9th Cir.) DHL Corp. v. Comr.
958 International Tax Planning: Working with the New Offshore Trust Rules (Abstract - PDF)
728 Personal Tax Planning: US Expatriation Issues: The Un-American Wanted by the IRS (Abstract - PDF)
980 Planification fiscale personnelle : S'expatrier des États-Unis ou l'IRS à la recherche des expatriés (Abstract - PDF)
1055 Selected US Tax Developments: Interest-Stripping Changes Affecting US Corporations Seem Likely; Only the Details Remain Opaque (Abstract - PDF)
1064 Current Tax Reading (Full text - PDF)