Canadian Tax Journal

2006, Volume 54, Issue Number 1

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 GAARDaniel Sandler (Full text - PDF)
23 "Economic Substance": Drawing the Line Between Legitimate Tax Minimization and Abusive Tax AvoidanceJinyan Li (Full text - PDF)
57 The New Tax Sanctions for Canadian Charities: Learning from the US ExperienceRobert B. Hayhoe and Marcus S. Owens (Full text - PDF)
L'Utilisation du revenu protégé par le versement de dividendes discrétionnairesMarie-Pierre Allard (Full text - PDF)
115 Employer-Provided Benefits and the Environment: Transit Passes and ParkingAntonio Di Domenico (Full Text - PDF)


The Quebec Stock Savings Plan: A Tax Expenditure AnalysisCécile Carpentier and Jean-Marc Suret (Full text - PDF)
167 Policy Forum: Confusion Worse Confounded–The Supreme Court's GAAR DecisionsBrian J. Arnold (Full text - PDF)
210 Policy Forum: The New Regime for Charities–Further ReflectionLouis 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)

Corporate Tax Planning: Recent Amendments to Alberta's Business Corporations Act (Abstract - PDF)

292 Current Tax Reading (Full text - PDF)