Canadian Tax Journal

2004, Volume 52, Issue Number 2

329 Canadian Taxation of Non-Resident Trusts: A Critical Review of Section 94 of the Income Tax Act—Elie Roth (Full text - PDF)
428 Should Provinces Tax Non-Resident Athletes?Alan Macnaughton and Kim Wood (Full text - PDF)
486 Policy Forum (Full text - PDF)
488 The Long, Slow, Steady Demise of the General Anti-Avoidance Rule—Brian J. Arnold (Full text - PDF)
2002-3 Award-Winning Student Paper: The CTF-Bert Wolfe Nitikman Foundation Award for Western Canada/Lauréat du concours du meilleur texte d'étudiant pour 2002-3 : Prix ACÉF-Foundation Bert Wolfe Nitikman pour les provinces de l'Ouest (Full text - PDF)
The Alberta NHL Players Tax: The Jock Tax Comes to Alberta—or Does It?Mark Lavitt (Full text - PDF)
543 Current Cases: (FCA) Sero v. The Queen; Frazer v. The Queen; The Queen v. Potash Corporation of Saskatchewan Inc.; The Queen v. Imperial Oil Limited; (TCC) CIT Financial Ltd. v. The Queen; Imperial Oil Limited v. The Queen
574 International Tax Planning: A Comparison of the Earnings and Profits and Surplus Concepts: Selected Issues (Abstract - PDF)
602 Personal Tax Planning: Holding Companies: Selected Issues (Abstract - PDF)
633 Planification fiscale personelle : Sociétés de portefeuille : Enjeux (Abstract - PDF)

Selected US Tax Developments

IRS Issues a Warning to Canadian Law Firms with US Branch Offices (Abstract - PDF)
Proposed Amendment to FIRPTA Could Make US REITs More Attractive to Canadian Real Estate Investors (Abstract - PDF)
694 Current Tax Reading (Full text - PDF)