FCFpublications

Canadian Tax Journal

1998, Volume 46, Issue Number 6

1187
Onus of Proof and Ministerial Assumption: The Role and Evolution of Burden of Proof in Income Tax AppealsWilliam Innes and Hemamalini Moorthy (Full text - PDF)
1212
The Judicial Role in Derivative Taxation: The Queen v. Shell Canada Limited and Financial Contract EconomicsTom Clearwater (Full text - PDF)
1245
The Report of the Technical Committee on Business Taxation (the Mintz Report): A Panel Discussion by Michael P. Devereux, Roger Gordon, and John Helliwell, with a Comment by Jack MintzStanley Winer, Rapporteur (Full text - PDF)
1278
Current Cases: (SCC) Re Eurig Estate; (FCA) A-G Canada v. Consolidated Canadian Contractors Inc.; (Ont. CJGD) Wildenburg Holdings Limited v. Minister of Revenue (Ontario)
1294
International Tax Planning: Holding and Financing Companies: The Swiss Alternative
1322
Personal Tax Planning/Planification fiscale personelle : Canadians Moving to the United States
1349
Canadiens qui déménagent aux États-Unis
1380
Selected US Tax Developments: Laidlaw Taxpayer Crashed and Burned, Losing Billion-Dollar Debt-Equity Case
1387
Current Tax Reading
1410
Correspondence: New Tax Rules on Emigration of Canadian Residents
1413
Index to Canadian Tax Journal/Revue fiscale canadienne, Volume 46, 1998: Subjects; Index aux articles et aux précis publiés en français; Authors; Titles; Case Table
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