Canadian Tax Journal

2010, Volume 58, Issue Number 3

475 When Should the Court Allow Reassessments Beyond the Limitation Period?Robert Kopstein and Rebecca Levi (Full text - PDF)
529 Curtailing Income Tax Relief for Cosmetic Medical ExpensesLing Chu, Alan Macnaughton, and Nicole Verlinden (Full text - PDF)
577 Taxing Personal Injury Damages: Tax Policy Analysis from the Canadian Perspective Tamara Larre (Full text - PDF)


Policy Forum: Impact of Retroactive Legislation on the LitigantSimon Thang (Full text - PDF) 
Current Cases: (FCA) Husky Oil Limited v. Canada; Lehigh Cement Limited v. Canada; (TCC) TD Securities (USA) LLC v. The Queen
653 International Tax Planning: Section 17: Interpretive Considerations (Abstract - PDF)
675 Personal Tax Planning: Corporate Attribution: The "Anti-Freeze" Rule (Abstract - PDF)
697 Planification fiscale personnelle : La règle anti-gel en matière d'attribution à une société (Abstract - PDF)
723 Corporate Tax Planning: Tax Due Dilgence Where a Target Company Has Material Foreign Operations: A Suggested Approach (Abstract - PDF)
 751 Charities and Non-Profits: Comments on CRA Fundraising Guidance (Abstract - PDF)  
771 Current Tax Reading (Full text - PDF)
 787 Correspondence: Tax-Exclusive or Tax-Inclusive Pricing: Amazement and Dismay from Abroad