Canadian Tax Journal

2010, Volume 58, Issue Number 1

i David Anthony Ward, QC, 1931-2010 (Full text - PDF)
iii David Anthony Ward, c.r., 1931-2010 (Full text - PDF)
1 The Taxation of Retroactive Lump-Sum Payments: The Practice and the PolicyJoseph Frankovic (Full text - PDF)
25 Charitable Gifts of Conservation Easements: Lessons from the US Experience in Enhancing the Tax IncentiveEllen Zweibel and Karen J. Cooper (Full text - PDF)
63 Policy Forum: Visibility and Accountability–Is Tax-Inclusive Pricing a Good Thing?Richard M. Bird (Full text - PDF)
77 Policy Forum: The Case for Maintaining Tax-Exclusive PricingW. Jack Millar (Full text - PDF)
87 Douglas J. Sherbaniuk Distinguished Writing Award (Full text - PDF)
88 Prix d'excellence en rédaction Douglas J. Sherbaniuk (Full text - PDF)
89 2008-9 Canadian Tax Foundation Regional Student-Paper Awards (Full text - PDF)
93 Prix régionaux de meilleur article d'étudiant 2008-2009 de L'Association canadienne d'études fiscales (Full text - PDF)
Current Cases: (FCA) The Queen v. Remai Estate; (TCC) Collins & Aikman Products Co. et al. v. the Queen
117 International Tax Planning: Taxation of Non-Resident Investors in Canadian Investment (Abstract - PDF)
145 Personal Tax Planning:Trust After Marriage: Using a Trust To Satisfy Support Obligations (Abstract - PDF)
165 Planification fiscale personnelle : La fiducie après le mariage pour s'acquitter de ses obligations alimentaires (Abstract - PDF)
187 Corporate Tax Planning: Amalgamations Revisited–The Application of Paragraph 87(2)(a) (Abstract - PDF)
209 Current Tax Reading (Full text - PDF)
223 Correspondence: Impact of the Legislation Revision and Consolidation Act