Revue fiscale canadienne

2014, Volume 62,  numéro 1

  Table of Contents 



Challenges in Shifting Canadian Taxation toward Consumption  Jonathan Rhys Kesselman and Peter S. Spiro  (Full text - PDF)
43   The Section 68 Reasonableness Standard after TransAlta — Robert D. McCue (Full text - PDF)
69  The Importance of Family Resemblance: Series of Transactions after Copthorne — Benjamin Alarie and Julia Lockhart (Full text - PDF) 
111  Policy Forum: Editor's Introduction - The General Anti-Avoidance Rule at 25 — Tim Edgar  (Full text - PDF)
 113  Policy Forum: Some Thoughts on the Supreme Court's Approach to the Determination of Abuse Under the General Anti-Avoidance Rule Brian J. Arnold (Full text - PDF) 
129  Policy Forum: Defending Against a GAAR Reassessment — Alan M. Schwartz and Kevin H. Yip (Full text - PDF) 
147 
Policy Forum: New Zealand's General Anti-Avoidance Rule - A Triumph of Flexibility over Certainty — Craig Elliffe (Full text - PDF)
165 
Douglas J. Sherbaniuk Distinguished Writing Award / Prix d’excellence en rédaction Douglas J. Sherbaniuk  (Full text - PDF)
167 
Canadian Tax Foundation Regional Student-Paper Awards / Prix régionaux du meilleur article par un étudiant de la Fondation canadienne de fiscalité  (Full text - PDF)
175  Current Cases: (SCC) Envision Credit Union v. Canada; (FCA) Canada (National Revenue) v. JP Morgan Asset Management (Canada) Inc.; (TCC) D & D Livestock Ltd. v. The Queen  
197  International Tax Planning: Estate Planning: US-Residence Beneficiaries of a Canadian Estate - Part 1  (Abstract - PDF)
221  Personal Tax Planning - Tax Writeoffs for Investment Losses: Lessons from Cases Involving Victims of Investment Fraud (Abstract - PDF)
245  Planification fiscal personnelle: Montants déductibles aux fins de l’impôt au titre des pertes de placement: Leçons tirées de cas concernant des victimes de fraude en matière d’investissement  (Abstract - PDF)
273  Corporate Tax Planning: The Bump Denial Rules Revisited (Full text - PDF)
 301  Current Tax Reading
 
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