Canadian Tax Journal

2014, Volume 62, Issue Number 2

  Table of Contents

More on Services PEs — What Is a Connected Project?  Joel Nitikman  (Full text - PDF)
383 Estimates of the Number of Guaranteed Income Supplement Recipients Who Receive Income from Registered Retirement Savings Plans Michael R. Veall  (Full text - PDF)
401 GAAR Revisited: From Instinctive Reaction to Intellectual Rigour — Pooja Samtani and Justin Kutyan (Full text - PDF) 
429 Policy Forum: Editors’ Introduction—Addressing Base Erosion and Profit Shifting — Tim Edgar  and Kevin Milligan (Full text - PDF)
 433 Policy Forum: The Policy Underpinnings of the BEPS Project — Preserving the International Corporate Income Tax? Richard Vann (Full text - PDF) 
443 Policy Forum: How Serious Is the Problem of Base Erosion and Profit Shifting? — James R. Hines Jr. (Full text - PDF) 
Policy Forum: BEPS One Year In—Taking Stock — J. Scott Wilkie (Full text - PDF)
477 Current Cases: (TCC) Black v. The Queen; (TCC) Devon Canada Corporation v. The Queen; (TCC) McKesson Canada Corporation v. The Queen
501 Personal Tax Planning - Tax Collection: The Risk of Less Than Fair Market Value Property Transfers (Abstract - PDF)
523 Planification fiscal personnelle: Recouvrement de l’impôt et risque du transfert d’un bien à une valeur inférieure à la juste valeur marchande  (Abstract- PDF)
547 Selected US Tax Developments: Snowbirds Flying Blind: Beware the US Residence Trap (Abstract - PDF)
 559 Current Tax Reading
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