Canadian Tax Journal

2005, Volume 53, Issue Number 3

viii Board of Governors Elected September 25, 2005/Conseil des gouverneurs élu le 25 septembre 2005
607 Transfer Pricing and Employee Stock OptionsAmin Mawani and Marsha L. Reid (Full text - PDF)
640 Foreign Affiliate Liquidation and Merger Rollovers: Where Are We Now and Where Should We Be?Geoffrey S. Turner (Full text - PDF)
685 Eliminating Harmful Tax Practices in Tax Havens: Defensive Measures by Major EU Countries and Tax Haven ReformsMaria Flavia Ambrosanio and Maria Serena Caroppo (Full text - PDF)
The High Cost of Controlling GST and VAT EvasionBahro A. Berhan and Glenn P. Jenkins (Full text - PDF)
737 Policy Forum: Comments on Firm Foundations: Putting Private and Public Foundations on Level Ground, by A. Abigail Payne (Full text - PDF)
739 Shaky Foundations? A Defence of Special Rules for Private Foundations—William I. Innes and Patrick J. Boyle (Full text - PDF)
747 Reflections on Tax-Assisted Giving in Canada—Wolfe D. Goodman (Full text - PDF)
751 Response—A. Abigail Payne (Full text - PDF)
754 Current Cases: (FCA) The Queen v. VIH Logging Ltd.; Pantorama Industries Inc. v. The Queen; Lano v. CRA; (Ch. D.) Wood v. Holden (Inspector of Taxes)
781 International Tax Planning: The Transition from an Autonomous to an Integrated Management Model: A Selection of Canadian Tax Issues (Abstract - PDF)
806 Personal Tax Planning: Subsection 75(2): The Spoiler (Abstract - PDF)
831 Planification fiscale personelle : Le paragraphe 75(2) : Un rabat-joie (Abstract - PDF)

Corporate Tax Planning: Repatriation from Foreign Affiliates: Selected Issues (Abstract - PDF)

885 Current Tax Reading (Full text - PDF)