Canadian Tax Journal

2012, Volume 60, Issue Number 4

793 Benefit-Cost Analysis of R & D Support ProgramsJohn Lester  (Full text - PDF)
837 L'annulation ou la renonciation aux intérêts et aux pénaltés " Un allègement plutôt lourd pour le contribuableAndré Lareau, Christina Meunier-Cyr et Frédérick Houle (Full text - PDF)
 867 Policy Forum: Editor's Introduction– Carbon Taxation and Related Policy OptionsKevin Milligan (Full text - PDF) 
 869 Policy Forum: Reducing the Environmental Impact of Transportation–British Columbia's Tax Policy InitiativesWerner Antweiler and Sumeet Gulati  (Full text - PDF) 
 881 Policy Forum: Alberta's Specified Gas Emitters RegulationAndrew Leach (Full text - PDF)
 899 Policy Forum: The Distribution of Costs of a Carbon TaxNicholas Rivers  (Full text - PDF) 
Current Cases: (FCA) Sheldon Inwentash and Lynn Factor Charitable Foundation v. Canada; (TCC) Dickie v. The Queen; (TCC) MacDonald v. The Queen; (ABCA) Husky Energy Inc. v. Alberta; (ABCA) Canada Safeway v. Alberta
945 International Tax Planning: US Tax Reporting for Canadian Companies–Recent Developments (Abstract - PDF)
971 Personal Tax Planning: Life Insurance Update: What's Under the CRA's Microscope (Abstract - PDF)
993 Planification fiscale personnelle : L'assurance-vie sous la loupe de l'ARC (Abstract - PDF)
 1017 Selected US Tax Developments : Canada-US Treaty Election for Non-Resident Alien Beneficiaries of Canadian Pension Plans (Abstract - PDF)
1027 Current Tax Reading (Full text - PDF)