Canadian Tax Journal

2003, Volume 51, Issue Number 6

2063 Tax Policy and Global Warming—David G. Duff (Full text - PDF)
2119 Les déclinaisons de la notion de redevance selon l'impôt de la partie XIII : Restrictions au concept élargi de redevancePierre Gonthier (Full text - PDF)
2191 Policy Forum: A Comment on Valuing In-Kind Charitable Gifts and Leveraged Charitable Donations (Full text - PDF)
2193 The Tax Expenditure Program for Charitable Giving: Kicking a Gift Horse in the Teeth—Daniel Sandler and Tim Edgar (Full text - PDF)
2215 Special Study: New Finance Options for Municipal GovernmentsHarry M. Kitchen and Enid Slack (Full text - PDF)
2276 Current Cases: (FCA) Dwyer v. The Queen; (TCC) Lenester Sales Ltd. et al. v. The Queen; Hayes et al. v. The Queen; Canutilities Holdings Ltd. et al. v. The Queen
2296 Personal Tax Planning: Paid-Up Capital Planning (Abstract - PDF)
2320 Planification fiscale personnelle : Planification du capital versé (Abstract - PDF)
2346 Selected US Tax Developments: US Federal Income Taxation of Notional Principal Contracts and the Implication of New Treaty Provisions (Abstract - PDF)
2357 Current Tax Reading (Full-text - PDF)
2371 Correspondence: Addressing Concerns Raised by Lisa Philipps and David Duff Regarding Special Federal Tax Assistance for Charitable Donations of Publicly Traded Securities (Full text - PDF)
2376 Index Canadian Tax Journal/Revue fiscale canadienne Volume 51, 2003