Canadian Tax Journal

2013, Volume 61, Issue Number 2

GAAR in Action: An Empirical Exploration of Tax Court of Canada Cases (1997-2009)Jinyan Li and Thaddeus Hwong  (Full text - PDF)
(A revised version of this article has been posted - August, 28, 2013)
367  The Modern Approach to Statutory Interpretation, Applied to the Section 15 Anomaly in Foreign Affiliate FinancingRandy S. Morphy (Full text - PDF)
387  Advance Pricing Arrangements: Are Australia's Recent Reforms Relevant to Canada?Michelle Markham (Full text - PDF) 
411  Policy Forum: Editor's Introduction - Recent Developments in US Tax PolicyKevin Milligan (Full text - PDF) 
 413  Policy Forum: A Decade of Reckoning - Fiscal Policy Challenges in the United StatesAndrew A. Samwick
(Full text - PDF)
 425  Policy Forum: The Bucket and Buffett Approaches to Raising Taxes on High-Income US IndividualsDaniel Shaviro
(Full text - PDF) 
Current Cases: (FCA) Morguard Corporation v. Canada; (TCC) Birchcliff Energy Ltd. v. The Queen; (UKSC) Prudential plc & Anor, R (on the Application of) v. Special Commissioner of Income Tax & Anor
International Tax Planning: Canadian Taxation of Income Earned and Distributed by a Subsection 94(3) Trust (Abstract - PDF)
Personal Tax Planning: A Fresh Look at Retirement Compensation Arrangements: A Flexible Vehicle for Retirement Planning (Abstract - PDF)
Planification fiscal personnelle: Un regard neuf sur la convention de retraite: Un outil de planification de la retraite souple (Abstract - PDF)
Selected US Tax Developments: Options To Consider for Non-US Investors in US Real Estate (Abstract - PDF)
Current Tax Reading (Full text - PDF)