Recently added articles from Canadian Tax Journal:
The Minister's Burden Under GAAR
Jan 01, 2006; ... Precis Les jugements tant attendus de la Cour supreme du Canada dansHypotheques Trustco Canada et Mathew, decrits par certains comme lesplus importants jugements en impot depuis une generation, ont donnelieu a de vives discussions et suscite la controverse. Cet articleporte sur ...
Corporate Tax Planning; Recent Amendments to Alberta's Business Corporations Act
Jan 01, 2006; ... This article begins with a brief discussion of the importance of asound understanding of corporate law in undertaking tax-effectivecorporate reorganizations. This is followed by a concise history ofthe Business Corporations Act (Alberta), the main legislativeenactment governing Alberta ...
The New Tax Sanctions for Canadian Charities: Learning from the US Experience*
Jan 01, 2006; ... Precis Jusqu'a tout recemment, la revocation de l'enregistrementrepresentait pour l'Agence du revenu du Canada (ARC) la seulesanction a sa disposition quand un organisme de bienfaisance violaitles regles fiscales qui les regissent. En 2004, le gouvernementfederal a propose de ...
Personal Tax Planning; Death and Taxes in the United States: ACanadian's Guide to Navigating USEstate Taxation
Jan 01, 2006; ... A Message of Thanks from Tom Burpee Upon my retirement as co-editor of the Personal Tax Planningfeature, I wish to express my appreciation to all the authors I haveworked with over the past eight years. Serving as co-editor has beenone of the highlights of my career as a tax ...
Planification fiscale personnelle; Deces et droits successoraux aux Etats-Unis: Guide pour les Canadiens
Jan 01, 2006; ... Message de remerciements de Tom Burpee Alors que je quitte ma fonction de coediteur de la rubriquePlanification fiscale personnelle, je desire exprimer monappreciation a tous les auteurs avec lesquels j'ai eu l'occasion detravailler au cours des huit dernieres annees. Ce travail ...
Douglas J. Sherbaniuk, QC; 1929-2006; Douglas J. Sherbaniuk, C.R.; 1929-2006
Jan 01, 2006 ... The death of Douglas J. Sherbaniuk, QC, on April 8, 2006,represents a great loss to the Canadian tax community in general andto the Canadian Tax Foundation in particular. Doug Sherbaniuk was born in Vegreville, Alberta, on April 11,1929. He earned an undergraduate degree in modern ...
International Tax Planning; Foreign Exchange and Foreign Affiliates: Continuing Problems And Possible Solutions
Jan 01, 2006; ... The proper tax treatment of foreign exchange gains and losses of aforeign affiliate is an important issue to Canadian multinationalsand their tax planners, but one that is difficult to resolve. Theauthors of this article discuss the basic tax treatment of foreignexchange realizations ...
Current Tax Reading
Jan 01, 2006 ... Bev Dahlby, Dealing with the Fiscal Imbalances: Vertical,Horizontal, and Structural, C.D. Howe Institute Working Paper(Toronto: C.D. Howe Institute, September 2005), 36 pages Kenneth J. McKenzie, Reflections on the Political Economy ofFiscal Federalism in Canada, C.D. Howe ...
Editor's Introduction: The New Regime for Charities; Policy Forum: The New Regime for Charities--Further Reflection
Jan 01, 2006; ... Recent developments in Canadian tax law reflect importantlegislative changes to Canada's self-assessment income tax system.Among these developments are specific sanctions for deficientperformance in the transfer-pricing area; specific sanctions thatapply to third parties, including those ...
Introduction to the Articles by Daniel Sandler and Jinyan Li
Jan 01, 2006 ... Taking its cue from the significant Supreme Court of Canadadecisions in Canada Trustco[1] and Kaulius (Mathew)[2] last fall, theCanadian Tax Journal set out to encourage and facilitate a broaddiscussion of important aspects of those decisions by the taxcommunity. Issue no. 4 (2005) of ...
"Economic Substance": Drawing the Line Between Legitimate Tax Minimization andAbusive Tax Avoidance
Jan 01, 2006; ... Precis La regle generale anti-evitement (RGAE) de l'article 245 de la Loide l'impot sur le revenu permet de faire la distinction entre lareduction legitime de l'impot et l'evitement fiscal abusif. La RGAEne fournit cependant pas de lignes directrices pour determiner si ...
L'utilisation du revenu protege par le versement de dividendes discretionnaires
Jan 01, 2006; ... Abstract This article deals with the notion of "safe income" in subsection55(2) of the Income Tax Act. It aims to explain an originalinterpretation of this notion proposed by Vance Sider and is based onthe following principles. First, when a stock dividend is declared, part ...
Employer-Provided Benefits and the Environment: Transit Passes and Parking
Jan 01, 2006; ... Precis Les societes de transport municipal et les organismes voues a laprotection de l'environnement ainsi que le Parti conservateur, lorsde la campagne electorale federale de janvier 2006, plaident pour queles titres de transport fournis par l'employeur constituent unavantage ...
Policy Forum: Confusion Worse Confounded--The Supreme Court's GAAR Decisions
Jan 01, 2006; ... Abstract This article analyzes the Supreme Court of Canada's decisions inCanada Trustco v. The Queen and Mathew v. The Queen, the first casesheard by the court involving the application of the general anti-avoidance rule (GAAR). The article begins with a review of the caselaw, ...
2004-5 Award-Winning Student Paper: The Canadian Tax Foundation- Fasken Martineau DuMoulin Award for Ontario; Laureat du concours du meilleur texte d'etudiant pour 2004-5 : Prix ACEF-Fasken Martineau DuMoulin pour l'Ontario
Oct 01, 2005 ... The Canadian Tax Foundation is pleased to announce that FrancisFavre is the winner of the 2004-5 Canadian Tax Foundation-FaskenMartineau DuMoulin award for Ontario for the best student papersubmitted on matters affecting the Canadian tax system. Mr. Favrewrote "Designing an Elective ...
Laureate du concours du meilleur texte d'etudiant pour 2004-5: Prix ACEF-- Jean Potvin pour le Quebec; 2004-5 Award-Winning Student Paper: TheCanadian Tax Foundation-Jean Potvin Award for Quebec
Oct 01, 2005 ... L'Association canadienne d'etudes fiscales a le plaisir d'annoncerque M[superscript]me Cindy Harvey est la laureate du Prix ACEF-JeanPotvin decerne pour le Quebec au meilleur texte d'etudiant de 2004-5traitant d'une question de fiscalite canadienne. Le texte deM[superscript]me Harvey, ...
Many Questions (and a Few Possible Answers) About the Application of Rectification in Tax Law
Oct 01, 2005; ... Bien que la doctrine de la rectification soit assez ancienne, ellen'a emerge que recemment dans le droit fiscal canadien. C'est l'arretJuliar de la Cour d'appel de l'Ontario qui l'a portee a l'attentionde la plupart des fiscalistes. Dans cet article, l'auteur explore leslimites de la ...
International Tax Planning; Continuance of a Foreign Affiliate
Oct 01, 2005; ... With this issue of the journal, we welcome Lincoln Schreiner, CA,and Michael Maikawa, CA, as co-editors of the International TaxPlanning feature. Mr.Schreiner, the lead partner ofPricewaterhouseCoopers LLP's international tax services department inVancouver, advises large companies on ...
What Does Gifford Mean?
Oct 01, 2005; ... Depuis des decennies, la question de savoir si un titre de creanceest de la nature du revenu ou du capital semblait etre determinee parl'utilisation des fonds. Si les fonds servaient a acquerir desimmobilisations, le titre de creance etait considere etre de lanature du capital; si les ...
Planification fiscale personnelle; Distributions par des fiducies testamentaires canadiennes
Oct 01, 2005; ... L'utilisation des fiducies testamentaires gagne en popularitepuisque, de plus en plus, les testateurs reconnaissant leur valeurpour atteindre le fractionnement de leur revenu. Pour maximiser lesavantages fiscaux, les pouvoirs accordes aux fiduciaires devraientetre suffisamment flexibles ...