Canadian Tax Journal

2007, Volume 55, Issue Number 3

x Board of Governors Elected November 25, 2007/ Conseil des gouverneurs élu le 25 novembre 2007
465 The Supreme Court's Decision in Peoples: A New Standard of Directors' LiabilityR. Lynn Campbell (Full text - PDF)
481 Taxing Charities/Imposer les Organismes de Bienfaisance: Harmonization and Dissonance in Canadian Charity LawKathryn Chan (Full text - PDF)
557 The Nordic Dual Income Tax: Principles, Practices, and Relevance for CanadaPeter Birch Sørensen (Full text - PDF)
Policy Forum: Liability Without Control–The Curious Case of Pension Income SplittingFrances Woolley (Full text - PDF)

Special Section: Examining the Canadian Budget Proposals for Taxation of International Income
626 Editor's Introduction—Scott Wilkie (Full text - PDF)
629 Seeking a More Coherent Approach to Interest Deductibility (originally submitted as a Policy Forum piece)—Allan R. Lanthier and Jack M. Mintz (Full text - PDF)
655 The Anti-Tax-Haven Initiative and the Foreign Affiliate Rules (originally submitted as the International Tax Planning feature)—Melanie Huynh, Eric Lockwood, and Michael Maikawa (Full text - PDF)
676 Financing Foreign Affiliates: An Overview of the Canadian Proposals and the Rules in Selected Countries (originally submitted as the Corporate Tax Planning feature)—Sandra Slaats (Full text - PDF)

713 Current Cases: (FCA) The Queen v. Anchor Pointe Energy Ltd.; The Queen v. Honeywell Limited; CCLI (1994) Inc. v. The Queen; Lipson et al. v. The Queen
731 Current Tax Reading (Full text - PDF)