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Table of Contents |
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1
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Challenges in Shifting Canadian Taxation toward Consumption — Jonathan Rhys Kesselman and Peter S. Spiro (Full text - PDF)
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43 |
The Section 68 Reasonableness Standard after TransAlta — Robert D. McCue (Full text - PDF) |
69 |
The Importance of Family Resemblance: Series of Transactions after Copthorne — Benjamin Alarie and Julia Lockhart (Full text - PDF) |
111 |
Policy Forum: Editor's Introduction - The General Anti-Avoidance Rule at 25 — Tim Edgar (Full text - PDF)
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113 |
Policy Forum: Some Thoughts on the Supreme Court's Approach to the Determination of Abuse Under the General Anti-Avoidance Rule — Brian J. Arnold (Full text - PDF)
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129 |
Policy Forum: Defending Against a GAAR Reassessment — Alan M. Schwartz and Kevin H. Yip (Full text - PDF)
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147
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Policy Forum: New Zealand's General Anti-Avoidance Rule - A Triumph of Flexibility over Certainty — Craig Elliffe (Full text - PDF)
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165
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Douglas J. Sherbaniuk Distinguished Writing Award / Prix d’excellence en rédaction Douglas J. Sherbaniuk (Full text - PDF)
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167
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Canadian Tax Foundation Regional Student-Paper Awards / Prix régionaux du meilleur article par un étudiant de la Fondation canadienne de fiscalité (Full text - PDF)
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175 |
Current Cases: (SCC) Envision Credit Union v. Canada; (FCA) Canada (National Revenue) v. JP Morgan Asset Management (Canada) Inc.; (TCC) D & D Livestock Ltd. v. The Queen
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197 |
International Tax Planning: Estate Planning: US-Residence Beneficiaries of a Canadian Estate - Part 1 (Abstract - PDF)
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221 |
Personal Tax Planning - Tax Writeoffs for Investment Losses: Lessons from Cases Involving Victims of Investment Fraud (Abstract - PDF)
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245 |
Planification fiscal personnelle: Montants déductibles aux fins de l’impôt au titre des pertes de placement: Leçons tirées de cas concernant des victimes de fraude en matière d’investissement (Abstract - PDF)
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273 |
Corporate Tax Planning: The Bump Denial Rules Revisited (Full text - PDF)
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301 |
Current Tax Reading |