Canadian Tax Journal

2006, Volume 54, Issue Number 2

359
Income Trusts and Integration of Business and Investor Taxes: A Policy Analysis and ProposalJack M. Mintz and Stephen R. Richardson (Full text - PDF)
403 Commentary by Bev Dahlby on the Mintz-Richardson Proposal for Integrating Corporate and Personal Income Taxes (Full text - PDF)
407
Tax Support for the Disabled in Canada: Economic Principles and Options for ReformMichael Smart and Mark Stabile (Full text - PDF)
426 The Taxation of Strike PayBenjamin Alarie and Matthew Sudak (Full text - PDF)
450 Policy Forum: Hidden Tax Traps in Section 132.2 Mergers—Trusts, REITs, and Other BusinessesStephen Ruby and Alan Shragie (Full text - PDF)
457 Current Cases: (FC) Redeemer Foundation v. MNR; All Saints Greek Orthodox Church v. MNR; (TCC) Evans v. The Queen; (UKCA) Wood v. Holden (Inspector of Taxes)
477 Personal Tax Planning: Taxation of Professional Athletes: Cross-Border Perspectives (Abstract - PDF)
507 Planification fiscale personelle : Imposition des athlètes professionnels : Perspectives transfrontalières (Abstract - PDF)
540

Selected US Tax Developments: US Tax Court Invalidates Regulations Penalizing Foreign Corporations that File Late Returns (Abstract - PDF)

551 Current Tax Reading (Full text - PDF)