Canadian Tax Journal

2006, Volume 54, Issue Number 4

A Douglas J. Sherbaniuk Distinguished Writing Award 2006 (Full text - PDF)
Le Prix d'excellence en rédaction Douglas J. Sherbaniuk pour 2006 (Full text - PDF)
Board of Governors Elected November 26, 2006/Conseil des gouverneurs élu le 26 novembre 2006
Trends in Global Pension Funds: The Irish Common Contractual FundMarsha Reid (Full text - PDF)
862 Surrogatum, Source, and Tsiaprailis: Is There a Principled Basis for the Tax Treatment of Replacement Payments?Martha O'Brien (Full text - PDF)
907 Policy Forum: The History of Tax Treaty Provisions–And Why It Is Important To Know About ItLaura Friedlander and Scott Wilkie (Full text - PDF)
922 Current Cases: (SCC) The Queen v. Imperial Oil Limited and The Queen v. Inco Limited; (TCC) Anchor Pointe Energy Ltd. v. The Queen; The Queen v. Honeywell Limited; Henley v. The Queen
937 International Tax Planning: Foreign Affiliate Rules: The Effect of the Investment Business Definition on Real Estate Developers (Abstract - PDF)
968 Personal Tax Planning: Vested Indefeasibly: Its Importance for Tax Purposes (Abstract - PDF)
992 Planification fiscale personelle : Importance de l'expression « dévolu irrévocablement » aux fins de l'impôt (Abstract - PDF)

Selected US Tax Developments: US Transfer-Pricing Rules for Services Apply in 2007 (Abstract - PDF)

1035 Current Tax Reading (Full text - PDF)