Canadian Tax Journal, Volume 45, Issues 4-6

Aboriginal amended amount anti-avoidance apply arm's-length assets author notes automobile benefit Canadian Tax Foundation canadienne capital gains circulaire considered constructive trust contribution convention corporation cost Court of Canada d'impôt d'une deduction deemed dépenses determine disposition dividend electronic commerce employee été être exemption expenditures FAPI federal financing foreign affiliate frais pour droit funds GAAR income earned Income Tax Act interest International Internet interpretation investment issue jurisdiction l'employé l'employeur l'OCDE legislation liability limited méthode montant non-resident OECD model outlined paid paragraph partnership payment percent person preferred shares profit provincial Queen REER règles resident respect resulting trust Revenue Canada reviewed royalty RRSP rules safe income shareholder société specific subsection summarized supra footnote Tax Conference Tax Court tax purposes tax treaty taxable taxpayer tion Toronto transaction Transfer Pricing transfer-pricing unjust enrichment withholding tax