| i |
Douglas J. Sherbaniuk, QC, 1929–2006/Douglas J. Sherbaniuk, C.R., 1929–2006 (Full text - PDF) |
| 1 |
Introduction to the Articles by Daniel Sandler and Jinyan Li—Scott Wilkie (Full text - PDF) |
| 3 |
The Minister's Burden Under GAAR—Daniel Sandler (Full text - PDF) |
| 23 |
"Economic Substance": Drawing the Line Between Legitimate Tax Minimization and Abusive Tax Avoidance—Jinyan Li (Full text - PDF) |
| 57 |
The New Tax Sanctions for Canadian Charities: Learning from the US Experience—Robert B. Hayhoe and Marcus S. Owens (Full text - PDF) |
| 87 |
L'Utilisation du revenu protégé par le versement de dividendes discrétionnaires—Marie-Pierre Allard (Full text - PDF)
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| 115 |
Employer-Provided Benefits and the Environment: Transit Passes and Parking—Antonio Di Domenico (Full Text - PDF) |
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142
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The Quebec Stock Savings Plan: A Tax Expenditure Analysis—Cécile Carpentier and Jean-Marc Suret (Full text - PDF)
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| 167 |
Policy Forum: Confusion Worse Confounded–The Supreme Court's GAAR Decisions—Brian J. Arnold (Full text - PDF) |
| 210 |
Policy Forum: The New Regime for Charities–Further Reflection—Louis Tassé (Full text - PDF) |
| 221 |
Current Cases: (SCC) The Queen v. Canada Trustco Mortgage Co.; Mathew v. The Queen; Deputy Minister of Revenue of Québec v. Richard Moufarrège; (FCA) AG of Canada v. Nash et al. |
| 241 |
International Tax Planning: Foreign Exchange and Foreign Affiliates: Continuing Problems and Possible Solutions (Abstract - PDF) |
| 262 |
Personal Tax Planning: Death and Taxes in the United States: A Canadian's Guide to Navigating US Estate Taxation (Abstract - PDF) |
| 287 |
Planification fiscale personelle : Décès et droits successoraux aux États-Unis : Guide pour les canadiens (Abstract - PDF) |
| 316 |
Corporate Tax Planning: Recent Amendments to Alberta's Business Corporations Act (Abstract - PDF)
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| 292 |
Current Tax Reading (Full text - PDF) |