Canadian Tax Journal

2005, Volume 53, Issue Number 4

i Douglas J. Sherbaniuk Distinguished Writing Award/Prix d'excellence en rédaction Douglas J. Sherbaniuk
897 What Does Gifford Mean?Lara Friedlander (Full text - PDF)
941 Many Questions (and a Few Possible Answers) About the Application of Rectification in Tax LawJoel Nitikman (Full text - PDF)
974 Fiscal Redistribution in Canada, 1994-2000Dagmar Dyck (Full text - PDF)
1007 Policy Forum: Canada Trustco and Beyond (Full text - PDF)
1010 Symposium on Tax Avoidance After Canada Trustco and Mathew: Summary of Proceedings—Benjamin Alarie, Sanjana Bhatia, and David G. Duff (Full text - PDF)
1038 Converging Tracks? Recent Developments in Canadian and UK Approaches to Tax Avoidance—Judith Freedman (Full text - PDF)
1047 Barclays and Canada Trustco: Further Comment from a UK Perspective—Malcolm Gammie (Full text - PDF)
1053 Lauréate du concours du meilleur texte d'étudiant pour 2004-5: Prix ACÉF-Jean Potvin pour le Québec/2004-5 Award-Winning Student Paper: The Canadian Tax Foundation-Jean Potvin Award for Quebec
Précis/Abstract : Où la fiction s'arrête-t-elle?—Cindy Harvey (Abstract - PDF)
1057 2004-5 Award-Winning Student Paper: The Canadian Tax Foundation-Fasken Martineau DuMoulin Award for Ontario/Lauréate du concours du meilleur texte d'étudiant pour 2004-5: Prix ACÉF-Fasken Martineau DuMoulin pour l'Ontario
Abstract/Précis: Designing an Elective Entity Classification System for Canada—Francis Favre (Abstract - PDF)
1061 Current Cases: (FCA) CCRA v. Artistic Ideas Inc.; The Queen v. Telus Communications (Edmonton) Inc.; (TCC) Williams v. The Queen
1074 International Tax Planning: Continuance of a Foreign Affiliate (Abstract - PDF)
1090 Personal Tax Planning: Distributions by Canadian Testamentary Trusts (Abstract - PDF)
1111 Planification fiscale personelle : Distributions par des fiducies testamentaires canadiennes (Abstract - PDF)

Selected US Tax Developments: United States Widens Access to Tax-Free Cross-Border Acquisitions (Abstract - PDF)

1145 Current Tax Reading (Full text - PDF)
1164 Correspondence