| |
Table of Contents |
|
|
1
|
Challenges in Shifting Canadian Taxation toward Consumption — Jonathan Rhys Kesselman and Peter S. Spiro (Full text - PDF)
|
| 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)
|
| 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)
|
| 129 |
Policy Forum: Defending Against a GAAR Reassessment — Alan M. Schwartz and Kevin H. Yip (Full text - PDF)
|
147
|
Policy Forum: New Zealand's General Anti-Avoidance Rule - A Triumph of Flexibility over Certainty — Craig Elliffe (Full text - PDF)
|
165
|
Douglas J. Sherbaniuk Distinguished Writing Award / Prix d’excellence en rédaction Douglas J. Sherbaniuk (Full text - PDF)
|
167
|
Canadian Tax Foundation Regional Student-Paper Awards / Prix régionaux du meilleur article par un étudiant de la Fondation canadienne de fiscalité (Full text - PDF)
|
| 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
|
| 197 |
International Tax Planning: Estate Planning: US-Residence Beneficiaries of a Canadian Estate - Part 1 (Abstract - PDF)
|
| 221 |
Personal Tax Planning - Tax Writeoffs for Investment Losses: Lessons from Cases Involving Victims of Investment Fraud (Abstract - PDF)
|
| 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)
|
| 273 |
Corporate Tax Planning: The Bump Denial Rules Revisited (Full text - PDF)
|
| 301 |
Current Tax Reading |