FCFpublications

Canadian Tax Journal

1995, Volume 43, Issue Number 5

v
A 50th Anniversary Message to Members of the Canadian Tax Foundation from the Chair of the Board of Governors / Message du président du conseil aux membres à l'occasion du 50e anniversaire de L'Association canadienne d'études fiscales
vii
A Message from the Prime Minister / Message du premier ministre
ix
A Message from the Chairman and President of the Canadian Institute of Chartered Accountants / Message du président du conseil et président-directeur général de l'Institut canadien des comptables agréés
xi
A Message from the Chairman and President of the Canadian Bar Association / Message du président des L'Association du barreau canadien
xiii
A Message from the Director on the Canadian Tax Foundation's 50th Anniversary / Message du directeur aux membres à l'occasion du 50e anniversaire de L'Association canadienne d'études fiscales
xiv
A Message from the Former Director on Essays Commemorating the Canadian Tax Foundation's 50th Anniversary / Message de l'ancien directeur sur les textes commémorant le 50e anniversaire de L'Association canadienne d'études fiscales
xv
1996 Conference Schedule / Calendrier des conférences 1996
xvi
Canadian Tax Journal / Revue fiscale canadienne
xviii
Canadian Tax Foundation / L'Association canadienne d'études fiscales
xx
Board of Governors / Conseil des gouverneurs; Officers / Membres de la direction
xxi
Canadian Tax Foundation Publications / Les publications de L'Association canadienne d'études fiscales
xxiv
In the Library
xxvi
Douglas J. Sherbaniuk Distinguished Writing Award / Prix d'excellence en rédaction Douglas J. Sherbaniuk
1039
Richard M. Bird, Tax Policy: Past, Present, and Future (Full text - PDF)
1055
Roger S. Smith, The Personal Income Tax: Average and Marginal Tax Rates in the Post-War Period (Full text - PDF)
1077
David B. Perry, Fiscal Figures: The Evolution of Tax Collections Over the Past Half Century (Full text - PDF)
1096
Satya Poddar and Morley English, Fifty Years of Canadian Commodity Taxation: Key Events and Lessons for the Future (Full text - PDF)
1120
Vivien Morgan, Rapporteur, The Changing Tax Practice: A Round Table Discussion (Full text - PDF)
1131
Thomas E. McDonnell, Toward Getting It Right: Reflections on 50 Years of the Tax Legislative Process in Canada (Full text - PDF)
1144
J. Scott Wilkie, Looking Forward into the Past: Financial Innovation and the Basic Limits of Income Taxation (Full text - PDF)
1167
Stephen W. Bowman, Interpretation of Tax Legislation (Full text - PDF)
1190
Edwin C. Harris, Deduction of Business Expenses (Full text - PDF)
1216
Brian J. Arnold and Tim Edgar, Deductibility of Interest Expense (Full text - PDF)
1245
Israel Mida and Kathleen Steward, The Capital Cost Allowance System (Full text - PDF)
1265
Kenneth J. Murray, Scientific Research and Experimental Development: A Program in Crisis? (Full text - PDF)
1287
Cy Fien, To Profit or Not To Profit: A Historical Review and Critical Analysis of the "Reasonable Expectation of Profit" Test (Full text - PDF)
1316
Brian A. Felesky and Dennis F. Sykora, The Debt Forgiveness and Foreclosure Rules: Is There a Better Way? (Full text - PDF)
1343
William E. Crawford, Taxation and Retirement Planning (Full text - PDF)
1360
Wolfe D. Goodman, Death Taxes in Canada, in the Past and in the Possible Future (Full text - PDF)
1377
Douglas S. Ewens and Michael J. Flatters, Toward a More Coherent Theory of Dispositions (Full text - PDF)
1412
Jack Bernstein, Corporate Control: An Evolving Process (Full text - PDF)
1441
David T. Tetreault and Robert F. Lindsay, The Taxation of Corporate Reorganizations: How Are We Doing So Far? (Full text - PDF)
1465
Peter E. McQuillan, A Quarter Century in Partnerships (Full text - PDF)
1486
Maurice C. Cullity, Family Trusts: !948-1995 (Full text - PDF)
1506 William J. Strain, Taxation of Life Insurance (Full text - PDF)
1547 Roy D. Hogg, Canada-US Tax Relations (Full text - PDF)
1566 Carl F. Steiss and Luc Blanchette, The International Transfer-Pricing Debate (Full text - PDF)
1603 Allan R. Lanthier, The Taxation of Foreign Affiliates (Full text - PDF)
1629 Constantine A. Kyres, Carrying On Business in Canada (Full text - PDF)
1672 Constantine A. Kyres, Exploiter une entreprise au Canada (Full text - PDF)
1719 David A. Ward, Canada's Tax Treaties (Full text - PDF)
1759 Stephen R. Richardson and James W. Welkoff, The Interpretation of Tax Conventions in Canada (Full text - PDF)
1792 Brian J. Arnold, The Canadian International Tax System: Review and Reform (Full text - PDF)
1819 Howard J. Kellough, Tax Avoidance: 1945-1995 (Full text - PDF)
1844 H. Heward Stikeman and Robert Couzin, Surplus Stripping (Full text - PDF)
1861 Wilfrid Lefebvre, Ian MacGregor, and Deen Olsen, Income Tax Litigation (Full text - PDF)
1880 Wilfrid Lefebvre, Ian MacGregor, and Deen Olsen, Litige fiscal (Full text - PDF)
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