Canadian Tax Journal

2007, Volume 55, Issue Number 2

247 Stapled Securities–"The Next Big Thing" for Income Trusts? Useful Lessons from the US Experience with Stapled Shares—Reuven Avi-Yonah, Tim Edgar, Fadi Shaheen (Full text - PDF)
289 Permanent Establishments Through Related Corporations Under the OECD Model TreatyMatias Milet (Full text - PDF)
331 Policy Forum: Editor's Introduction: The Developing Debate on the Taxation of Business IncomeScott Wilkie (Full text - PDF)
333 Policy Forum: A subsidiary as a Permanent Establishment of Its ParentWillard B. Taylor, Virginia L. Davies, and Janice McCart (Full text - PDF)
Current Cases: (TCC) General Motors of Canada Limited v. The Queen; LeBlanc et al. v. The Queen; MacKay et al. v. The Queen
363 International Tax Planning: British Columbia's Tax Refund Regime: International Financial Activities (Abstract - PDF)
382 Personal Tax Planning: Mobile Beneficiaries of Canadian Estate Plans: Implications of Moving to the United States (Abstract - PDF)
407 Planification fiscale personnelle : Planification successorale au Canada et déménagement de bénéficiaires aux États-Unis (Abstract - PDF)
435 Selected US Tax Developments: Proposed Earnings-Stripping Rules May Affect Canadian Investments in the United States (Abstract - PDF)
445 Current Tax Reading (Full text - PDF)