Canadian Tax Journal, Volume 47

amount apply approach assets audit benefit C.D. Howe Institute Canadian Tax Foundation Canadian Tax Journal canadienne capital gains CESG clearance price client context contributions cost Court of Canada d'impôt d'une debt decision deduction dividend dividing corporation documents earnings economic equity être example exempt expenditures expenses federal FERR Finance foreign affiliate frais Ibid impôt incentives income tax Income Tax Act individual interest investment issue lawyer legislative loan ment montant non-resident OECD paiement paragraph particulier payment percent personal income tax personal tax personnes handicapées peut plain meaning rule privilege provision purpose purposive interpretation Queen réduit RESP Revenue Canada Review royalty RRIF RRSP shares Shell Canada solicitor-client solicitor-client privilege sportif statute statutory interpretation subparagraph subsection supra footnote taux Tax Conference tax credit tax rate tax system tax treaties tax treatment taxable taxation taxpayer tion Toronto transaction transfer