Canadian Tax Journal

1991, Volume 39, Issue Number 4

Single-Purpose Corporations May Not Avoid US Estate Tax — Bruce N. Lemons, Thomas H. Olson, and L. Alan Rautenberg (Full text - PDF)
Conventions d'acquisition : Clauses fiscales particulières — Louise Houle (Full text - PDF)
Taxing Times: Foreclosures, Default Sales, Debt Forgiveness, Doubtful and Bad Debts — Joseph V. Frankovic (Full text - PDF)
925 How To Create a Tax Burden Where No Tax Burden Exists: A Critical Examination of Grady's "An Analysis of the Distributional Impact of the Goods and Services Tax"W. Irwin Gillespie (Full text - PDF)
937 The Distributional Impact of the Goods and Services Tax: A Reply to GillespiePatrick Grady (Full text - PDF)
947 Current Cases: (FCA) The Queen v. Irving Oil Limited — The Queen v. Symes — Vaillancourt v. The Queen  — (FCTD) Peter Cundill & Associates Limited v. The Queen
International Tax Planning: The Application of the Goods and Services Tax to Non-Residents of Canada — Part 1
Personal Tax Planning: Shareholder Buy-Sell Agreements To Operate on the Winding Up of a Trust
1002 Planification fiscale personnelle :  Conventions de rachat d'actions s'appliquant à la liquidation d'une fiducie
Selected US Tax Developments: Proposed Regulations Would Delay Deduction of Amounts Owed to Related Foreign Persons  — Developments in the Application of the Unitary Method of Taxation by California  — Both Deduction and Capitalization Treatment Denied for Expenses with Respect to Real Estate that Produces No Income
Fiscal Figures: Federal Debt and Debt Charges, 1980-81 to 1989-90
Current Tax Reading
 1067 Checklist
 1127 In the Library