Canadian Tax Journal

2012, Volume 60, Issue Number 3

533 Investor Taxes and Equity Pricing: Using Income Trusts in Cross-Sectional AnalysisKenneth Klassen and Devan Mescall  (Full text - PDF)
567 The 30 Percent Limitation for Pension Investment in Companies: Policy OptionsVijay Jog and Jack Mintz (Full text - PDF)
 609 Policy Forum: Editor's Introduction– Financing Higher EducationKevin Milligan (Full text - PDF) 
 611 Policy Forum: Financing Higher Education– Lessons from EnglandNicholas Barr  (Full text - PDF) 
 621 Policy Forum: Is Promising Aid Early a Promising Approach? prefunded Savings Accounts and Existing Gaps in Student Financial Aidmarc Frenette and Reuben Ford (Full text - PDF)
 635 Policy Forum: Delivering Government Grants to Students Through the RESP System–Distributional ImplicationsAzim Essaji and Christine Neill  (Full text - PDF) 
Current Cases: (CCI) Bagtech Inc. c. La Reine; (TCC) Douglas v. The Queen; (TCC) Transalta Corporation v. The Queen; (QCCS) Chambre des notaires du Québec c. Canada (Procureur général)
679 International Tax Planning: Sale of Property and Paragraph 95 (2)(a.1) (Abstract - PDF)
701 Corporate Tax Planning: Hybrid Mismatch Arrangements: The OECD Report and the Canadian Perspective (Abstract - PDF)
719 Personal Tax Planning: Restructuring the Will and the Testamentary Trust: Methods, Underlying Legal Principles, and Tax Considerations (Abstract - PDF)
741 Planification fiscale personnelle : Restructuration du testament et de la fiducie testamentaire: Méthodes, principes juridiques sous-jacents et considérations fiscales (Abstract - PDF)
765 Current Tax Reading (Full text - PDF)