Canadian Tax Journal

2003, Volume 51, Issue Number 3

1079 Corporate Income Tax Coordination as a Response to International Tax Competition and International Tax ArbitageTim Edgar (Full text - PDF)
1159 Provincial Budget Roundup, 2003Deborah L. Ort and David B. Perry (Full text - PDF)
1200 Policy Forum: Comments on Tax and Financial Accounting for Employee Stock Options (Full text - PDF)
1204 The Benchmark Income Tax Treatment of Employee Stock Options: A Basis for Comparison—Daniel Sandler (Full text - PDF)
Tax Deductibility of Employee Stock Options—Amin Mawani (Full text - PDF)
Stock and Stock Option Compensation: A Bad Idea—Calvin H. Johnson (Full text - PDF)
1291 Current Cases: (FCA) Manrell v. The Queen; The Queen v. Nova Scotia Power Inc.; (TCC) Loyens et al. v. The Queen; (UKCA) Barclays Mercantile v. Mawson
1317 International Tax Planning: The Fickle Finger of FAT: An Analysis of Foreign Accrual Tax (Abstract - PDF)
1340 Personal Tax Planning: Share Capital Reorganizations for Private Corporations (Abstract - PDF)
1379 Planification fiscale personnelle : Le remaniement du capital-actions pour les sociétés privées (Abstract - PDF)
1422 Corporate Tax Planning: Interest Deductibility (Abstract - PDF)
1450 Current Tax Reading (Full text - PDF)