Canadian Tax Journal

2005, Volume 53, Issue Number 2

i From the Editors: The Canadian Tax Journal's Editorial Board/ Note des rédacteurs en chef : Le comité de lecture de la Revue fiscale canadienne
305 Some Reflections on Corporate ControlRobert Couzin (Full text - PDF)
333 The Tax Court's Informal Procedure and Self-Represented Litigants: Problems and SolutionsAndré Gallant (Full text - PDF)
367 The Canadian Underground Economy: An Examination of Giles and TeddsTrevor Breusch (Full text - PDF)
392
Response to Breusch's CritiqueLindsay M. Tedds and David E.A. Giles (Full text - PDF)
396 Policy Forum: Attribution of Profits to a Permanent Establishment (Full text - PDF)
401 The OECD Project: Transfer Pricing Meets Permanent Establishment—Robert Couzin (Full text - PDF)
409 Transfer Pricing and Attribution of Income to Permanent Establishments: The Case for Systematic Global Profit Splits (Just Don't Say Formulary Apportionment)—François Vincent (Full text - PDF)
417 Lauréate du concours de meilleur texte d'étudiant pour 2003-4 : Prix ACÉF-Jean Potvin pour le Québec / 2003-4 Award-Winning Student Paper: The Canadian Tax Foundation-Jean Potvin Award for Quebec (Full text - PDF)
420
La règle de la primauté du fond par rapport à la forme en droit fiscal canadien—Sylvie Beaulieu (Full text - PDF)
459 Current Cases: (SCC) Tsiaprailis v. The Queen; (TCC) Alcatel Canada Inc. v. The Queen; (BCCA) 3464920 Canada Inc. [Monarch Entertainment Corporation] v. Strother et al.; (Ont. CA) Toronto Blue Jays Baseball Club v. Ontario (Minister of Finance)
481 International Tax Planning: Characterization of Foreign Business Associations (Abstract - PDF)
506 Personal Tax Planning: Charitable Remainder Trusts (Abstract - PDF)
539 Planification fiscale personelle : Fiducie résiduaire de bienfaisance (Abstract - PDF)
574

Selected US Tax Developments: Recent Developments Make It Easier for US-Based Multinationals To Dispose of Foreign Subsidiaries (Abstract - PDF)

589 Current Tax Reading (Full text - PDF)
605 Correspondence (Full text - PDF)