| 275 |
Interpreting and Applying Deeming Provisions of the Income Tax Act—Michael N. Kandev and John J. Lennard (Full text - PDF) |
| 305 |
FATCA and FBAR Reporting by Individuals: Enforcement Considerations from a Canadian Perspective—Andrew Bonham (Full text - PDF) |
| 355 |
Policy Forum: The Tax-Free Savings Account–Introduction and Simulations of Potential Revenue Costs—Kevin Milligan (Full text - PDF) |
| 361 |
Policy Forum: Tax-Free Savings Accounts–A Cautionary Tale from the UK Experience—Maureen Donnelly and Allister Young (Full text - PDF) |
| 375 |
Policy Forum: Expanding the Tax-Free Savings Account–Requisite Companion Reforms—Jonathan Rhys Kesselman (Full text - PDF) |
| 391 |
Policy Forum: Why We Should Not Fear Expansion of Tax-Free Savings Accounts—Finn Poschmann (Full text - PDF) |
| 401 |
Current Cases: (FCA) CIBC World Markets Inc. v. Canada; (TCC) FLSmidth Ltd. v. The Queen; (TCC) Lipson v. The Queen
|
| 421 |
International Tax Planning: US Owner-Managed Enterprises Conducting Business in Canada: An Integrated Approach (Abstract - PDF) |
| 449 |
Personal Tax Planning: The Application of Section 84.1–Tips and Traps (Abstract - PDF) |
| 471 |
Planification fiscale personnelle : L'application de l'article 84.1 – Conseils et pièges (Abstract - PDF) |
| 495 |
Selected US Tax Developments: Proposed Regulations Would Improve Access to US Sovereign Exemption, but Significant Problems Remain (Abstract - PDF) |
| 509 |
Current Tax Reading (Full text - PDF) |
| 529 |
Correspondence (Full text - PDF) |