FCFpublications

Canadian Tax Journal

1994, Volume 42, Issue Number 3

593
The Canadian Income Tax Treatment of Computer Software Payments Catherine A. Brown (Full text - PDF)
614
Réorganisation de sociétés avec répartition : Une analyse des règles du 22 février 1994 Serge Bilodeau (Full text - PDF)
659
Distress Preferred Shares and Small Business Development Bonds: A Tax Expenditure Analysis Tim Edgar (Full text - PDF)
709
Assessing a Direct Consumption Tax To Replace the GST Jonathan R. Kesselman (Full text - PDF)
804
Is the Alternative Minimum Tax a Paper Tiger? — Gilles N. Larin and Marie N. Jacques  (Full text - PDF)
843
Fiscalité et mobilité interprovinciale des bénéfices : Qui gagne perd — Renaud Lachance et Lucie Plante (Full text - PDF)

 862

Provincial Budget Roundup, 1994 — David B. Perry, Karin Treff, and Ted Cook
(Full text - PDF)
907
Current Cases: (FCA) Thibaudeau v. The Queen
914
Personal Tax Planning/Planification fiscale personelle : Repossessions, Foreclosures, and Powers of Sale: Tax Consequences to a Vendor or a Creditor When a Real Estate Venture Fails
933
Reprises, forclusions et pouvoirs de vente : Incidences fiscales pour un vendeur ou un créancier de la faillite d'une entreprise immobilière

954

The Taxation of Corporate Reorganizations: The Thin Capitalization Restrictions
966
Fiscal Figures: Provincial Government Estimates for 1993-94
978
Current Tax Reading

 990

Correspondence: Concerning the article on spousal support in family law and alimony in the law of taxation
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