Canadian Tax Journal

2003, Volume 51, Issue Number 4

i Appointment of New Director of the Canadian Tax Foundation / Nomination d'un nouveau directeur général à l'Association canadienne d'études fiscales
x Board of Governors Elected September 21, 2003 / Conseil des gouverneurs élu le 21 septembre
1467 What Has Tort Law Got To Do with It? Distinguishing Between Employee and Independent Contractors in the Federal Income Tax, Employment Insurance, and Canada Pension Plan Contexts—Laura Friedlander (Full text - PDF)
1520 The Use of Estate Freezes by Family-Owned BusinessesGlenn Feltham, Tammi S. Feltham, and Robert Mathieu (Full text - PDF)
1542 Taxes, the Discount Rate, and the Present-Value CalculationEwen McCann (Full text - PDF)
1556 Policy Forum: Comments on Corporate Residence and International Taxation, by Robert Couzin (Full text - PDF)
1559 A Tax Policy Perspective on Corporate Residence—Brian J. Arnold (Full text - PDF)
1567 Determining the Residence of Members of a Corporate Group—Michael J. McIntyre (Full text - PDF)
Locating Corporate Business Income: Reconsidering the Tenets of International Tax Jurisdiction—J. Scott Wilkie (Full text - PDF)
The Author's Response (Full text - PDF)
1602 Current Cases: (FCA) Earth Fund/Fond Pour le Terre v. MNR; The Queen v. Anchor Pointe Energy Ltd.; (TCC) Loewen v. The Queen; McCoy v. The Queen; Canada Trustco Mortgage Company v. The Queen
1630 International Tax Planning: Transfer Pricing: A Critique of the CCRA's Position on Range Issues (Abstract - PDF)
1647 Personal Tax Planning: Discretionary Trusts: Civil Law Perspective (Abstract - PDF)
1690 Planification fiscale personnelle : Fiducie discrétionnaire et droit civil (Abstract - PDF)
1736 Selected US Tax Developments: US Reduced Rates Now Apply to Dividends of Non-Corporate Taxpayers (Abstract - PDF)
1744 Current Tax Reading (Full text - PDF)
1757 Correspondence (Full text - PDF)