Canadian Tax Journal

2013, Volume 61, Issue Number 3

Rectification of Tax Mistakes Versus Retroactive Tax Laws: Reconciling Competing Visions of the Rule of Law  Catherine Brown and Arthur J. Cockfield  (Full text - PDF)
599  Awareness and Use of Canada's Children's Fitness Tax Credit — Koren L. Fisher, Amin Mawani, Barbara Von Tigerstrom, Tamara Larre, Christine Cameron, Karen E. Chad, Bruce Reeder, and Mark S. Tremblay (Full text - PDF)
633  J.L. Ilsley and the Transformation of the Canadian Tax System: 1939-1943 — Colin Campbell (Full text - PDF) 
671  A Few Thoughts on Treaty Shopping — Robert Couzin (Full text - PDF)
 677  Policy Forum: Editor's Introduction - Income Splitting — Kevin Milligan (Full text - PDF) 
Policy Forum: Tax Consequences of Income Splitting for Canadian Households — Matt Krzepkowski (Full text - PDF)
Policy Forum: The Impact of the Income-Splitting Proposal on Labour Force Participation and Other Household Decisions — Elisabeth Gugl (Full text - PDF)
Policy Forum: Real Versus Notional Income Splitting - What Canada Should Learn from the US "Innocent Spouse" Problem —  Lisa Philipps (Full text - PDF)
723  Current Cases: (SCC) Daishowa-Marubeni International Ltd. v. Canada; (FCA) CAE Inc. v. Canada; (FCA) Canada v. MacDonald 
International Tax Planning: Are You Ready for the Upstream Loan Rules? (Abstract - PDF)
Personal Tax Planning: Registered Savings Plan: Investing Without Penalty (Abstract - PDF)
797  Planification fiscal personnelle: Régimes enregistrés d’épargne: Investir sans pénalité (Abstract - PDF)
829  Corporate Tax Planning: The CRA’s Tax Transparency Initiatives: Implications for a Corporate Governance Response (Abstract - PDF)
Current Tax Reading (Full text - PDF)
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