Canadian Tax Journal

2005, Volume 53, Issue Number 1

1 Takeup of Income-Tested Health-Care Premium Subsidies: Evidence and Remedies for British Columbia—Rebecca N. Warburton (Full text - PDF)
29 Attitudes, Incentives, and Tax ComplianceViswanath Umashanker Trivedi, Mohamed Shehata, and Stuart Mestelman (Full text - PDF)
62 Le fait et la théorie de l'influenceNicole Prieur et Maryse Mayer (Full text - PDF)
107 Policy Forum: Taxing for Health Care—The Ontario Model, 2004Thomas E. McDonnell and David E. McDonnell (Full text - PDF)
Tax Court of Canada 20th Anniversary SymposiumParticipants: The Honourable Alban Garon, The Honourable Donald Bowman, The Honourable Marc Noël, Brian J. Arnold, Alexandra Brown, Robert Emond, Raymond Guenette, Edwin G. Kroft, Wilfrid Lefebvre, Ian MacGregor, and Susan van der Hout (Full text - PDF)
176 2003-4 Award-Winning Student Paper: The Canadian Tax Foundation-Fasken Martineau DuMoulin Award for Ontario/Lauréate du concours de meilleur texte d'étudiant pour 2003-4 : Prix ACÉF-Fasken Martineau DuMoulin pour l'Ontario
Residence-Based Taxation and FAPI: A World of FictionsJulie Bouthillier (Full text - PDF)
205 Current Cases: (TCC) Hammill v. The Queen; Quinn v. The Queen; Tolley v. The Queen; Nash v. The Queen; Redash Trading Incorporated v. The Queen; Williams v. The Queen
224 Personal Tax Planning: Alter Ego, Joint Conjugal, and Self-Benefit Trusts Revisited: Some Troubling Tax Issues and a Search for Better Alternatives (Abstract - PDF)
245 Planification fiscale personelle : Réexamen de la fiducie en faveur de soi-même, de la fiducie pour soi et de la fiducie mixte en faveur du conjoint : Questions fiscales troublantes et recherche de meilleures solutions (Abstract - PDF)

Corporate Tax Planning: The Capital Property Dividend Stop-Loss Rules (Abstract - PDF)

292 Current Tax Reading (Full text - PDF)