Canadian Tax Journal

2009, Volume 57, Issue Number 4

715 Quebec's Sales Recording Module (SRM): Fighting the Zapper, Phantomware, and Tax Fraud with Technology? Richard Thompson Ainsworth and Urs Hengartner (Full text - PDF)
762 Catch-22: A Principled Basis for the Settlement of Tax AppealsDaniel Sandler and Colin Campbell (Full text - PDF)
787 Reforming the Meaning of "Charitable Gift": The Case for an Alternative to Split ReceiptingAdam Parachin (Full text - PDF)
839 Policy Forum: Tax-Included Pricing for HST–Are We There Yet?David M. Sherman (Full text - PDF)
Current Cases: (FCA) The Queen v. Cascades Inc.; (TCC) Garron Family Trust et al. v. The queen; Goar, Allison & Associates Inc. v. The Queen; Limited Liability Company et al. v. The Queen; (Ont. SCJ) Aim Funds Management Inc. v. Aim Trimark Corporate Class Inc.
880 International Tax Planning: Foreign Entity Classification and the Meaning of "Corporate"/"Société" in the Income Tax Act (Abstract - PDF)
905 Personal Tax Planning: Canadian Taxation and Cross-Border Pensions (Abstract - PDF)
931 Planification fiscale personnelle : Imposition au Canada des pensions transfrontalières (Abstract - PDF)
960 Selected US Tax Developments A Brief History of US REITs (Abstract - PDF)
972 Current Tax Reading (Full text - PDF)