Canadian Tax Journal

2012, Volume 60, Issue Number 2

275 Interpreting and Applying Deeming Provisions of the Income Tax ActMichael N. Kandev and John J. Lennard  (Full text - PDF)
305 FATCA and FBAR Reporting by Individuals: Enforcement Considerations from a Canadian PerspectiveAndrew Bonham (Full text - PDF)
 355 Policy Forum: The Tax-Free Savings Account–Introduction and Simulations of Potential Revenue CostsKevin Milligan (Full text - PDF) 
 361 Policy Forum: Tax-Free Savings Accounts–A Cautionary Tale from the UK ExperienceMaureen Donnelly and Allister Young  (Full text - PDF) 
 375 Policy Forum: Expanding the Tax-Free Savings Account–Requisite Companion ReformsJonathan Rhys Kesselman (Full text - PDF)
 391 Policy Forum: Why We Should Not Fear Expansion of Tax-Free Savings AccountsFinn Poschmann  (Full text - PDF) 
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)