Canadian Tax Journal

2010, Volume 58, Issue Number 4

791 The Latest Foreign Affiliate Proposals: Selected AspectsPenny Woolford and Francis Favre (Full text - PDF)
845 The New Services PE Provision of the Canada-US Tax TreatyMarsha Reid (Full text - PDF)
897 Stopping the Losses: The Application of Stop-Loss Rules to Transactions Involving Foreign Affiliates Jim Samuel (Full text - PDF)


Policy Forum: Should Extended Producer Responsibility Programs Use Eco-Fee-Included Pricing?Duncan R.W. Bury (Full text - PDF)
Current Cases: (FCA) Limited Liability Company v. Canada; Glaxosmithkline Inc. v. Canada; Zen v. Canada (National Revenue)
973 International Tax Planning: The US Passive Foreign Investment Company Rules (Abstract - PDF)
1005 Personal Tax Planning: Income-Splitting Strategies: Selected Aspects (Abstract - PDF)
1025 Planification fiscale personnelle : Stratégies de fractionnement du revenu (Abstract - PDF)
1047 Selected US Tax Developments: The Road to Nowhere: How Two New US Withholding Initiatives Reveal the Deeper Problem with Current US Tax Policy (Abstract - PDF)
1053 Current Tax Reading (Full text - PDF)