Works in Canadian Tax Journal / Revue Fiscale Canadienne, 2021, Vol 69, Issue 3
Results: 30
Catalyst for Change: A Roadmap to a Stronger Charitable Sector, Report of Special Senate Committee on the Charitable Sector/ Response to the Report of the Special Senate Committee on the Charitable Sector: Catalyst for Change: A Roadmap for a Stronger Charitable Sector .
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- Canadian Tax Journal / Revue Fiscale Canadienne, 2021, v. 69, n. 3, p. 1021, doi. 10.32721/ctj.2021.69.3.ctr
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Ending the Shell Game: Cracking Down on the Professionals Who Enable Tax and White Collar Crimes.
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- Canadian Tax Journal / Revue Fiscale Canadienne, 2021, v. 69, n. 3, p. 1024, doi. 10.32721/ctj.2021.69.3.ctr
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Discerning Commercial and Economic Reality: Applying the GAAR to Frucor.
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- Canadian Tax Journal / Revue Fiscale Canadienne, 2021, v. 69, n. 3, p. 1022, doi. 10.32721/ctj.2021.69.3.ctr
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Insider Giving.
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- Canadian Tax Journal / Revue Fiscale Canadienne, 2021, v. 69, n. 3, p. 1022, doi. 10.32721/ctj.2021.69.3.ctr
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Payment Tax Gap and Collection Efforts /Tax Gap for Federal Excise Duty on Cigarettes .
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- Canadian Tax Journal / Revue Fiscale Canadienne, 2021, v. 69, n. 3, p. 1019, doi. 10.32721/ctj.2021.69.3.ctr
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“An Intellectual History of Comparative Tax Law”.
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- 2021
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- Book Review
Comparative Tax Law.
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- 2021
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- Book Review
Comparative Income Taxation: A Structural Analysis.
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- 2021
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- Book Review
“The Cost of Change: Pillar 1 Reduced to the Back of a Napkin,”.
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- Canadian Tax Journal / Revue Fiscale Canadienne, 2021, v. 69, n. 3, p. 1012, doi. 10.32721/ctj.2021.69.3.ctr
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“What Does China Want from International Tax Reform?”.
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- Canadian Tax Journal / Revue Fiscale Canadienne, 2021, v. 69, n. 3, p. 1011, doi. 10.32721/ctj.2021.69.3.ctr
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“Progressive Formulary Apportionment: The Case for ‘Amount D,’ ”.
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- Canadian Tax Journal / Revue Fiscale Canadienne, 2021, v. 69, n. 3, p. 1009, doi. 10.32721/ctj.2021.69.3.ctr
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“Ten Truths About Tax Havens: Inclusion and the ‘Liberia’ Problem,” .
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- Canadian Tax Journal / Revue Fiscale Canadienne, 2021, v. 69, n. 3, p. 1008, doi. 10.32721/ctj.2021.69.3.ctr
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“Contemplating a Multilateral Convention To Implement OECD Pillars 1 and 2,”....
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- Canadian Tax Journal / Revue Fiscale Canadienne, 2021, v. 69, n. 3, p. 1006, doi. 10.32721/ctj.2021.69.3.ctr
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Base Erosion and Profit Shifting: A Blueprint for Africa's Response.
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- 2021
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- Book Review
“Punishing in the Public Interest: Exploratory Canadian Evidence Pertaining to Conviction and Incarceration for Tax Offences,”..
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- Canadian Tax Journal / Revue Fiscale Canadienne, 2021, v. 69, n. 3, p. 1003, doi. 10.32721/ctj.2021.69.3.ctr
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IMPACT OF COVID-19 AND TRANSFER PRICING: APPROACHES FOR COMPARABILITY ADJUSTMENTS.
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- Canadian Tax Journal / Revue Fiscale Canadienne, 2021, v. 69, n. 3, p. 981, doi. 10.32721/ctj.2021.69.3.ctp
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CHINA'S NEW REGIME FOR TAXING EXPATRIATE INCOME: TIGHTENING THE SCREWS OR VINTAGE WINE IN A NEW BOTTLE?
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- Canadian Tax Journal / Revue Fiscale Canadienne, 2021, v. 69, n. 3, p. 953, doi. 10.32721/ctj.2021.69.3.itp
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INTERACTION OF SECTION 160 AND GAAR: FACTUAL ARM’S-LENGTH TEST DISTILLED.
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- Canadian Tax Journal / Revue Fiscale Canadienne, 2021, v. 69, n. 3, p. 940, doi. 10.32721/ctj.2021.69.3.cc
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CERTAINTY (BRIEFLY) RESTORED TO SUBSECTION 160(1).
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- Canadian Tax Journal / Revue Fiscale Canadienne, 2021, v. 69, n. 3, p. 931, doi. 10.32721/ctj.2021.69.3.cc
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WHERE TO BEGIN: GUIDANCE ON A THRESHOLD ISSUE FOR NOTICES OF DETERMINATION.
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- Canadian Tax Journal / Revue Fiscale Canadienne, 2021, v. 69, n. 3, p. 921, doi. 10.32721/ctj.2021.69.3.cc
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Finances of the Nation: The Evolution of Health Expenditures in Canada, 1926-2019.
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- Canadian Tax Journal / Revue Fiscale Canadienne, 2021, v. 69, n. 3, p. 889, doi. 10.32721/ctj.2021.69.3.fon
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Policy Forum: First Nation Property Taxation and Governance in British Columbia.
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- Canadian Tax Journal / Revue Fiscale Canadienne, 2021, v. 69, n. 3, p. 873, doi. 10.32721/ctj.2021.69.3.pf.hickey
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Policy Forum: Implementing the Chippewas of Georgina Island First Nation Property Tax System—Opportunities, Challenges, and Lessons Learned.
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- Canadian Tax Journal / Revue Fiscale Canadienne, 2021, v. 69, n. 3, p. 857, doi. 10.32721/ctj.2021.69.3.pf.mccue
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Policy Forum: Establishing an Urban Reserve—Property Tax Challenges and Opportunities.
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- Canadian Tax Journal / Revue Fiscale Canadienne, 2021, v. 69, n. 3, p. 835, doi. 10.32721/ctj.2021.69.3.pf.icton
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Policy Forum: In Defence of the First Nations Fiscal Management Act.
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- Canadian Tax Journal / Revue Fiscale Canadienne, 2021, v. 69, n. 3, p. 829, doi. 10.32721/ctj.2021.69.3.pf.ledressay
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Policy Forum : Analyse critique de l’impôt foncier sous le régime de la Loi sur la gestion financière des premières nations comme outil d’autonomie gouvernementale.
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- Canadian Tax Journal / Revue Fiscale Canadienne, 2021, v. 69, n. 3, p. 813, doi. 10.32721/ctj.2021.69.3.pf.boissonneault.f
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Policy Forum: A Critical Analysis of Property Taxation Under the First Nations Fiscal Management Act as a Self-Government Tool.
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- Canadian Tax Journal / Revue Fiscale Canadienne, 2021, v. 69, n. 3, p. 799, doi. 10.32721/ctj.2021.69.3.pf.boissonneault.e
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Policy Forum: Editors’ Introduction— First Nation Property Taxation.
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- Canadian Tax Journal / Revue Fiscale Canadienne, 2021, v. 69, n. 3, p. 791, doi. 10.32721/ctj.2021.69.3.pf.editors
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Income Tax Complexity Faced by Multinational Corporations: A Comparative Study of Canada, the United States, and Other Selected OECD Countries.
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- Canadian Tax Journal / Revue Fiscale Canadienne, 2021, v. 69, n. 3, p. 745, doi. 10.32721/ctj.2021.69.3.sturm
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Statute-Barred Date: Why Isn’t There Always One?
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- Canadian Tax Journal / Revue Fiscale Canadienne, 2021, v. 69, n. 3, p. 687, doi. 10.32721/ctj.2021.69.3.chow
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- Article