Canadian Tax Journal

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The Canadian Tax Foundation is Canada’s leading source of insight on tax issues. The Foundation promotes understanding of the Canadian tax system through analysis, research, and debate, and provides perspective and impartial recommendations concerning its equity, efficiency, and application.

The Canadian Tax Foundation is an independent tax research organization, and a registered charity, with over 7,700 individual and corporate members in Canada and abroad. For over 60 years, it has fostered a better understanding of the Canadian tax system, and assisted in the development of that system, through its research projects, conferences, publications, and representations to government.

Members find the Foundation to be a valuable resource both for the scope and depth of the tax information it provides and for its services to members, which support their everyday work in the taxation field.

Government policy makers and administrators have long respected the Foundation for its objectivity, its focus on current tax issues, its concern for improvement of the Canadian tax system, and its significant contribution to tax and fiscal policy.[1]

Financial Planning Articles

2009

  • Jonathan R Kesselman, 2009, "Policy Forum, Tax-Free Savings Accounts in a Consumption-Based Personal Tax", Canadian Tax Journal, 2009- Volume 57 p. 533

2008

  • Dr. Amin Mawani, Dr. Timothy E. Edgar, Dr. Jonathan Farrar, 2008, "Foreign Direct Investment, Thin Capitalization, and the Interest Expense Deduction: A Policy Analysis", Canadian Tax Journal, 2008- Volume 56 p. 803-869
  • Dr. Amin Mawani, Dr. Alan Macnaughton, 2008, "Contributions of Employee Stock Options to RRSPs and TFSAs: Valuation Issues and Policy Anomalies", Canadian Tax Journal, 2008- Volume 56 p. 893-922

2007

  • Joanne Magee, 2007, "PERSONAL SERVICES BUSINESSES", Canadian Tax Journal, 2007- Volume 55 p. 160
  • Lincoln Schreiner, 2007, "BRITISH COLUMBIA'S TAX REFUND REGIME, INTERNATIONAL FINANCIAL ACTIVITIES", Canadian Tax Journal, 2007- Volume 55 p. 363
  • Marion Steele, 2007, "The Canadian Home Buyer's Plan, Tax Benefit, Tax Expenditure, and Policy Assessment", Canadian Tax Journal, 2007- Volume 55 p. 1

2005

  • Virginie Chan, Francois Morin, 2005, "Distributions by Canadian Testamentary Trusts", Canadian Tax Journal, 2005- Volume 53 p. 1090
  • Brenda L. Crockett, 2005, "Subsection 75(2), The Spoiler", Canadian Tax Journal, 2005- Volume 53 p. 806
  • Susana Lam, 2005, "Charitable Remainder Trusts", Canadian Tax Journal, 2005- Volume 53 p. 506
  • Catherine Brown, 2005, "Alter Ego, Joint Conjugal, and Self-Benefit Trusts Revisited, Some Troubling Tax Issues and a Search for Better Alternatives", Canadian Tax Journal, 2005- Volume 53 p. 224
  • Dr. Amin Mawani, Dr. Marsha Reid, 2005, "Transfer Pricing and Employee Stock Options", Canadian Tax Journal, 2005- 53 p. 607-639

2004

  • Paul Lefebvre, 2004, "Personal Tax Planning, Holding Companies, Selected Issues", Canadian Tax Journal, 2004- Volume 52 p. 602
  • Dr. Amin Mawani, Dr. Moshe A. Milevsky, Dr. Josh Landzberg, 2004, "The Erosion of GIC Returns by Income Taxes and Inflation", Canadian Tax Journal, 2004- 52 p. 1057-1075
  • Bruce Sprague, Michael Hayward, 2004, "The Taxation of US Employees in Canada", Canadian Tax Journal, 2004-

2003

  • Dr. Amin Mawani, 2003, "To Disclose or Not To Disclose After-Tax Returns of Mutual Funds", Canadian Tax Journal, 2003- Volume 51 p. 1908-1917
  • Dr. Amin Mawani, Dr. Moshe A. Milevsky, Dr. Kamphol Panyagometh, 2003, "The Impact of Personal Income Taxes on Returns and Ranking of Canadian Equity Mutual Funds", Canadian Tax Journal, 2003- Volume 51 p. 863-901
  • Dr. Amin Mawani, 2003, "Tax Deductibility of Employee Stock Options", Canadian Tax Journal, 2003- Volume 51 p. 1230-1258

External Links

Canadian Tax Journal

References

  1. http://www.ctf.ca/ctfweb/EN/Home/About_CTF/EN/About_CTF/About_CTF.aspx?hkey=f271ec56-0265-442c-9d9c-53427c709749