Canadian Tax Journal

2006, Volume 54, Issue Number 3

A Reasoned Response to the CRA's Views on the Scope and Interpretation of Paragraph 95(6)(b)Elizabeth J. Johnson, Geneviève C. Lille, and James R. Wilson (Full text - PDF)
Income Taxes, Integration, and Income TrustsKenneth J. McKenzie (Full text - PDF)
From Famine to Feast: The Evolution of Budgeting Rules in AlbertaRonald D. Kneebone (Full text - PDF)
674 Policy Forum: The Supreme Court and the Interpretation of Tax Statutes—AgainBrian J. Arnold (Full text - PDF)
685 Policy Forum: Income Trusts Conversions—Estimated Federal and Provincial Revenue EffectsJack M. Mintz (Full text - PDF)
691 2005-6 Award-Winning Student Paper: The Canadian Tax Foundation-Bert Wolfe Nitikman Foundation Award for Western Canada/Lauréate du concours du meilleur texte d'étudiat pour 2005-6 : Prix ACÉF-Bert Wolfe Nitikman Foundation pour les provinces de l'Ouest
Abstract/Précis: Closing the Gap Between Tax Law and Family Law on Marital Breakup—Soraya M. Jamal (Astract - PDF)
695 2005-6 Award-Winning Student Paper: The Canadian Tax Foundation-Fasken Martineau DuMoulin Award for Ontario/Lauréate du concours du meilleur texte d'étudiat pour 2005-6 : Prix ACÉF-Fasken Martineau DuMoulin pour les provinces de l'Ontario
Abstract/Précis: The Tax Implications of Chaoulli: An Evaluation of the Likely Tax Treatment of Expanded Private Health Care—Alissa K. Gabel (Astract - PDF)
699 Current Cases: (TCC) CCLI (1994) Inc. v. The Queen; Desmarais v. The Queen Lipson et al. v. The Queen; Univar Canada Ltd. v. The Queen
726 International Tax Planning: Financing Foreign Affiliates: The Term Preferred Share Rules and Tower Structures (Abstract - PDF)
762 Personal Tax Planning: Canada's Jurisdiction To Tax: Residency and the Thomson Decision 60 Years Later (Abstract - PDF)
781 Planification fiscale personelle : Le pouvoir d'imposition du Canada : La résidence et l'arrêt Thomson 60 ans plus tard (Abstract - PDF)

Corporate Tax Planning: Recent US Tax Regulations Affecting Canadian Taxpayers: FIRPTA, Inversions, and Portfolio Interest Withholding (Abstract - PDF)

821 Current Tax Reading (Full text - PDF)