Canadian Tax Journal

2011, Volume 59, Issue Number 1

1 Has Parliament Failed to Charge the "Tax on SIFT Partnerships"?Brian Bloom and Brandon Wiener (Full text - PDF)
25 Hybrid Foreign Entities, Uncertain Domestic Categories: Treaty Interpretation Beyond Familiar BoundariesMatias Milet (Full text - PDF)
59 Douglas J. Sherbaniuk Distinguished Writing Award / Prix d'excellence en rédaction Douglas J. Sherbaniuk (Full text - PDF)
61 2009-10 Canadian Tax Foundation Regional Student-Paper Awards / Prix régionaux de meilleur article d'étudiant 2009-2010 de L'Association canadienne d'études fiscales (Full text - PDF)
Current Cases: (SCC) Century Services Inc. v. Canada (Attorney General); (FCA) St. Michael Trust Corp. V. Canada; Maréchaux v. Canada
85 International Tax Planning: Trading or Dealing in Indebtedness Offshore: Paragraph 95(2)(l) (Abstract - PDF)
103 Personal Tax Planning: Charitable Bequests and Estate Planning (Abstract - PDF)
125 Planification fiscale personnelle : Legs caritatifs et planification successorale (Abstract - PDF)
151 Corporate Tax Planning: Business Restructurings: Recent Changes to the OECD Transfer-Pricing Guidelines (Abstract - PDF)
167 Current Tax Reading (Full text - PDF)