Canadian Tax Journal, Volume 45, Issues 1-3

amended amount anti-avoidance apply assessment asset basis benefit bien budget Canadian Tax Foundation canadienne capital gain child support circumstances corporation critère d'une decision deduction determined dividend document effect entreprise été être example excluded property FAPI Federal Court Finance foreign affiliate foreign property Globe and Mail harmonized sales tax income tax interest investment issue l'affaire l'année civile l'Association l'avantage l'entreprise l'impôt loan ment Montreal Locomotive mutual fund mutual fund trust non-tax costs OECD Ontario paragraph particulier partnership party payer payment pension plan percent person pooled fund trust provinces purposes Queen relevant renegotiation result Revenue Canada RRSP rules sales tax series of transactions shareholder shares société de personnes subsection 55(2 supra footnote Tax Conference Tax Court tax rate taxable taxation taxpayer tion Toronto transfer user charges Views database Wiebe Door