FCFpublications
 

Canadian Tax Journal

1992, Volume 40, Issue Number 2

267
The Draft Legislation on Interest Deductibility: A Technical and Policy Analysis — Brian J. Arnold and Tim Edgar (Full text - PDF)
304
Le dégel successoral — André Morrissette, Richard Chagnon et Diane Bruneau (Full text - PDF)
338
Some Issues in the Determination of Paid-Up Capital — David G. Roberts (Full text - PDF)
363 Deemed Association Cases: Probative Factors in a Predictive ModelMaureen Donnelly and Allister Young (Full text - PDF)
384 Current Cases: (FCA) The Queen v. Friedberg; British Columbia Telephone Company v. The Queen; West Kootenay Power and Light Company Limited v. The Queen – (Sask. QB and Man. CA) Transgas Limited v. Mid-Plains Contractors Limited et al.; Pembina on the Red Development Corp. v. Triman Industries Ltd. 
400
International Tax Planning: Foreign Property: A Short Course
412
Personal Tax Planning/Planification fiscale personnelle : The "Capacity" Issue in Corporate Transactions with Shareholders
440
Une question épineuse : À quel titre agit l'actionnaire ?
469 The Taxation of Corporate Reorganizations: Assumption of Debt Obligations 
493
Selected US Tax Developments: Offsetting Profits with Losses of Related Corporations
502
Fiscal Figures: Education Financing in Canada
519
Current Tax Reading
MS1
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