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Academic Journal

SUBSECTION 15(2) AND PARTNERSHIPS IN THE FOREIGN AFFILIATE CONTEXT: INTERPRETIVE ARGUMENTS IN THE ABSENCE OF LEGISLATIVE AMENDMENTS.

  • Source: Canadian Tax Journal. 2021, Vol. 69 Issue 1, p253-277. 25p.

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Academic Journal

THE STOP-LOSS RULES AND CORPORATE REORGANIZATIONS—INTERPRETIVE CHALLENGES.

  • Source: Canadian Tax Journal. 2019, Vol. 67 Issue 2, p383-410. 28p.

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Academic Journal

TAX COURT OF CANADA.

  • Source: Canadian Tax Journal. 2016, Vol. 64 Issue 1, p213-221. 9p.

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Academic Journal

Has Parliament Failed To Charge the "Tax on SIFT Partnerships"?

  • Source: Canadian Tax Journal. 2011, Vol. 59 Issue 1, p1-23. 23p.

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Academic Journal

Barclays and Canada Trustco: Further Comment from a UK Perspective.

  • Source: Canadian Tax Journal. 2005, Vol. 53 Issue 4, p1047-1052. 6p.

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Academic Journal

"DISPOSITION" OF PROPERTY: PLAIN MEANING PREFERRED.

  • Source: Canadian Tax Journal. 2004, Vol. 52 Issue 4, p1181-1185. 5p.

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Academic Journal

Shelter from the Storm: The Current State of the Tax Shelter Rules in Section 237.1.

  • Source: Canadian Tax Journal. 2008, Vol. 56 Issue 2, p285-336. 52p.

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Academic Journal

TRANSFER PRICING AND TRANSACTIONS BETWEEN FOREIGN ENTITIES.

  • Source: Canadian Tax Journal. 2019, Vol. 67 Issue 1, p187-208. 22p.

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Academic Journal

GAAR in Action: An Empirical Study of Transaction Types and Judicial Attributes in Australia, Canada, and New Zealand.

  • Source: Canadian Tax Journal. 2020, Vol. 68 Issue 2, p539-578. 40p.

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Academic Journal

GAAR Revisited: From Instinctive Reaction to Intellectual Rigour.

  • Source: Canadian Tax Journal. 2014, Vol. 62 Issue 2, p401-428. 28p.

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  • 1-10 of  30 results for ""Taxation""