Canadian Tax Journal

2013, Volume 61, Issue Number 4

iii  Robert D. Brown, 1934-2013 
iv   Louise Beaugrand-Champagne, 1941-2013
The Treaty Network Theory: Accessing Foreign Tax Information Networks Under the OECd Model Convention  Mark Tonkovich  (Full text - PDF)
893  Suing Canadian Tax Officials for Negligence: An Assessment of Recent Developments — John Bevacqua  (Full text - PDF)
915  The Negotiation and Drafting of the First Australia-Canada Taxation Treaty (1957) — C. John Taylor (Full text - PDF) 
989  Tax Policy Round Table: The Process for Making Tax Policy: An International Comparison — Brian J. Arnold (Full text - PDF)
 1011  Tax Policy Round Table: Tax Policy Formulation in Australia — Rob Heferen, Nicole Mitchell, and Ian Amalo (Full text - PDF) 
1023  Some Additional Comments on Australia’s Tax Policy Proces — Graeme Cooper (Full text - PDF) 
Tax Policy Round Table: The Process for making Tax Policy in Canada — Brian Ernewein and Nancy Horsman (Full text - PDF)
Tax Policy Round Table: Development of Tax Policy in New Zealand:  The Generic Tax Policy Process — Struan Little, Geof D. Nightingale, and Ainslie Fenwick (Full text - PDF)
Tax Policy Round Table: Tax Policy Making in the United Kingdom —  John Whiting and Malcolm Gammie (Full text - PDF)
1075  Tax Policy Round Table: The Process for Making Tax Policy in the United States: A System Full of Friction —  Eric Solomon (Full text - PDF)
1087  Policy Forum: Editors’ Introduction —The First-Time Donor Tax Credi—  Tim Edgar and Kevin Milligan  (Full text - PDF)
1091  Policy Forum: The First-Time Donor Credit — Sound Policy or Short-Term Fix? —  A. Abigail Payne (Full text - PDF)
1103  Policy Forum: Assessing the First-Time Donor Credit— Can it Increase the Charitable Donation Levels of First-Time Donors?  —  Rachel Laforest (Full text - PDF)
1109  Policy Forum: Reflections on the First-Time Donor Credit — The Link Between Donation Incentives and the Regulation of Legal Charity —  Adam Parachin (Full text - PDF)
 1123  Current Cases: (FCA) Canadian Imperial Bank of Commerce v. Canada; (FCA) Canada v. Guindon; (TCC) Lehigh Cement Limited v. The Queen
International Tax Planning: Living with the Foreign Affiliate Dumping Rules (Abstract - PDF)
Personal Tax Planning: Selected Considerations in the Use of Professional Corporations (Abstract - PDF)
1193  Planification fiscal personnelle: Certaines considérations sur l’utilisation d’une société professionnelle (Abstract - PDF)
1223  Selected US Tax Developments: Offshore Funds: Implications of the Appellate Court Ruling Against Sun Capital (Abstract - PDF)
Current Tax Reading (Full text - PDF)
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