Canadian Tax Journal

2004, Volume 52, Issue Number 3

i Editorship of the Canadian Tax Journal/Direction de la Revue fiscale canadienne (Full text - PDF)
ii Board of Governors Elected September 26, 2004/Conseil des gouverneurs élu la 26 septembre 2004
709 Tax Incidence, Progressivity, and Inequality in CanadaJonathan R. Kesselman and Ron Cheung (Full text - PDF)
790 Policy Forum: Comments on Income Trusts (Full text - PDF)
792 Income Trusts and Shareholder Taxation: Getting It Right—Lalit Aggarwal and Jack Mintz (Full text - PDF)
819 The Trouble with Trusts—Tim Edgar (Full text - PDF)
853 The Growth of Income Trusts in Canada and the Economic Consequences—Vijay Jog and Liping Wang (Full text - PDF)
2002-3 Award-Winning Student Paper: The CTF- Fasken Martineau DuMoulin Award for Ontario/Lauréat du concours du meilleur texte d'étudiant pour 2002-3 : Prix ACÉF- Fasken Martineau DuMoulin pour l'Ontario (Full text - PDF)
Mutual Fund and Segregated Fund Flowthrough Tax Rules: Resolving the InconsistenciesKathleen C. Young (Full text - PDF)
925 Current Cases: (SCC) Gifford v. The Queen; (TCC) Obonsawin v. The Queen; (ECJ) Hughes de Lasteyrie du Saillant v. Ministère de l'Économie, des Finances et de l'Industrie
941 International Tax Planning: Cross-Border Operations by Canadian Registered Charities (Abstract - PDF)
968 Personal Tax Planning: Tax Planning Regarding the Ownership of Life Insurance (Abstract - PDF)
992 Planification fiscale personelle : Planification fiscale et assurance-vie (Abstract - PDF)

Corporate Tax Planning: The Application of Treaty Benefits to Partnerships: Some Practical Examples (Abstract - PDF)

1045 Current Tax Reading (Full text - PDF)