Canadian Tax Journal

2001, Volume 49, Issue Number 5

Exempt Treatment of Financial Intermediation Services Under a Value-Added Tax: An Assessment of Alternatives Tim Edgar (Full text - PDF)
Federal Income Tax Cuts and Regional Disparities Maxime Fougère and G.C. Ruggeri (Full text - PDF)
Current Cases: (FCA) British Columbia Ferry Corporation et al. v. The Queen; Federated Co-operatives Limited v. The Queen; Hillier v. Attorney General of Canada; (TCC) Granite Bay Charters Ltd. v. The Queen
Personal Tax Planning: Private Foundations and Community Foundations (Abstract - PDF)
1287 Planification fiscale personelle : Fondations privées et fondations communautaires (Abstract - PDF)
1321 Current Tax Reading (Full text - PDF)
Lauréate du concours du meilleur texte d'étudiant pour 2000-1 : Prix Jean Potvin de l'Association canadienne d'études fiscales pour le Québec/2000-1 Award-Winning Student Paper: The Canadian Tax Foundation Jean Potvin Award for Quebec
    AEffet rétroactif des obligations conditionnelles en droit fiscalMarie-Pierre Allard (Full text - PDF)
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