Canadian Tax Journal

2007, Volume 55, Issue Number 1

1 The Canadian Home Buyers' Plan: Tax Benefit, Tax Expenditure, and Policy Assessment—Marion Steele (Full text - PDF)
31 Tax Treaty Interpretation: Determining Domestic Meaning Under Article 3(2) of the OECD ModelMichael N. Kandev (Full text - PDF)
72 Où la fiction s'arrête-t-elle ?Cindy Harvey (Full text - PDF)
106 Policy Forum: The Annual Tax Expenditure Accounts—A CritiqueRobin Boadway (Full text - PDF)
Current Cases: (TCC) Maege et al. v. The Queen:; SA v. The Queen
141 International Tax Planning: Foreign Affiliates and Adjusted Cost Base (Abstract - PDF)
160 Personal Tax Planning: Personal Services Businesses (Abstract - PDF)
184 Planification fiscale personnelle : Entreprise de prestation de services personnels (Abstract - PDF)
241 Corporate Tax Planning: Series of Transactions: A Case for a Purposive Interpretation (Abstract - PDF)
241 Current Tax Reading (Full text - PDF)