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Academic Journal

BACK TO THE GAAR FUTURE: CAN A TAX BENEFIT ARISE EVEN IF THE IMPUGNED EVENT HAS NOT?

  • Source: Canadian Tax Journal. 2017, Vol. 65 Issue 4, p993-999. 7p.

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Academic Journal

CLASSIFICATION OF FOREIGN TRUSTS FOR US TAX PURPOSES: THEY MAY BE CALLED TRUSTS, BUT DON'T TRUST THE LABEL.

  • Source: Canadian Tax Journal. 2015, Vol. 63 Issue 2, p591-602. 12p.

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Academic Journal

CHARITABLE GIFT PLANNING: IMPLICATIONS OF THE NEW RULES FOR GIFTS ON DEATH AND TRUST TAXATION.

  • Source: Canadian Tax Journal. 2015, Vol. 63 Issue 3, p803-850. 48p.

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Academic Journal

CANADIAN TAXATION OF INCOME EARNED AND DISTRIBUTED BY A SUBSECTION 94(3) TRUST.

  • Source: Canadian Tax Journal. 2013, Vol. 61 Issue 2, p461-478. 18p.

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Academic Journal

DISTRIBUTIONS BY CANADIAN TESTAMENTARY TRUSTS.

  • Source: Canadian Tax Journal. 2005, Vol. 53 Issue 4, p1090-1134. 45p.

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Academic Journal

LIFE INSURANCE UPDATE: WHAT'S UNDER THE CRA'S MICROSCOPE.

  • Source: Canadian Tax Journal. 2012, Vol. 60 Issue 4, p971-991. 21p.

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Academic Journal

THE TANGLED WEB OF SUBSECTION 75(2) UNRAVELLED.

  • Source: Canadian Tax Journal. 2011, Vol. 59 Issue 3, p562-570. 9p.

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Academic Journal

Income Trusts and Integration of Business and Investor Taxes: A Policy Analysis and Proposal. .

  • Source: Canadian Tax Journal. 2006, Vol. 54 Issue 2, p359-406. 48p. 6 Charts.

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Academic Journal

Canadian Taxation of Non-Resident Trusts: A Critical Review of Section 94 of the Income Tax Act.

  • Source: Canadian Tax Journal. 2004, Vol. 52 Issue 2, p329-427. 99p.

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Academic Journal

Trust Residence After Garron: Provincial Considerations.

  • Source: Canadian Tax Journal. 2014, Vol. 62 Issue 3, p671-699. 29p.

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  • 1-10 of  28 results for ""Taxation""