Canadian Tax Journal /
Revue fiscale canadienne

2012, Volume 60, Issue Number 1

 i David B. Perry, 1939-2012  (Full text - PDF)
1 The Swiss Twist: The Exchange-of-Information Provisions of the Canada-Switzerland ProtocolGilles Larin and Alexandra Diebel    (Full text - PDF)
55 The Jurisdiction of the Tax Court: A Tax Practitioner's Guide to the Jurisdictional Galaxy of Constitutional ChallengesDavid Jacyk (Full text - PDF)
 93 An "Inchoate" Theory Cannot Save a Tax Not Charged: A Reply to the RejoinderBrian Bloom and Brandon Wiener (Full text - PDF) 
 101 Policy Forum: Editor's Introduction–Drawing Lessons for Tax Policy from British Columbia's HST ReferendumKevin Milligan (Full text - PDF) 
 103 Policy Forum: British Columbia's Unharmonized Referendum–The Problem with Plebiscitary DemocracyJohn Richards (Full text - PDF) 
 113 Policy Forum: Comparing the Introduction of the HST in British Columbia and Ontario–Lessons from the Political TrenchesDavid Douglas Robertson (Full text - PDF) 
123 Douglas J. Sherbaniuk Distinguished Writing Award / Prix d'excellence en rédaction Douglas J. Sherbaniuk  (Full text - PDF)
125 Canadian Tax Foundation Regional Student-Paper Awards / Prix régionaux de meilleur article d'étudiant de la Fondation canadienne de fiscalité (Full text - PDF)
133
Current Cases: (FCA) CIBC World Markets Inc. v. Canada; Daishowa Paper Manufacturing Ltd. v. Canada; Imperial Tobacco Canada v. Canada
149 International Tax Planning: Beneficial Ownership as a Treaty Anti-Avoidance Tool? (Abstract - PDF)
169 Personal Tax Planning: The Use of Holding Companies in the Private Business Context (Abstract - PDF)
193 Planification fiscale personnelle : L'utilisaton des sociétés de portefeuille et l'entreprise privée ((Abstract - PDF)
219 Corporate Tax Planning: Limitation on Deferral of Partnership Income by a Corporation (Abstract - PDF)
257 Current Tax Reading (Full text - PDF)