Table of Contents - Canadian Tax Foundation

Table of Contents - Canadian Tax Foundation

■ 2014 volume 62, n o 2
Canadian Tax Journal
Revue fiscale canadienne
317 More on Services PEs—What Is a Connected Project?
383 Estimates of the Number of Guaranteed Income Supplement
Recipients Who Receive Income from Registered Retirement
Savings Plans
joel nitikman
michael r. veall
401 GAAR Revisited: From Instinctive Reaction to Intellectual Rigour
pooja samtani and justin kutyan
429 Policy Forum: Editors’ Introduction—Addressing Base Erosion
and Profit Shifting
tim edgar and kevin milligan
433 Policy Forum: The Policy Underpinnings of the BEPS Project—
Preserving the International Corporate Income Tax?
443 Policy Forum: How Serious Is the Problem of Base Erosion
and Profit Shifting?
455 Policy Forum: BEPS One Year In—Taking Stock
richard vann
james r. hines jr.
j. scott wilkie
477 Current Cases: (TCC) Black v. The Queen; (TCC) Devon Canada Corporation v. The
Queen; (TCC) McKesson Canada Corporation v. The Queen
501 Personal Tax Planning: Tax Collection: The Risk of Less Than Fair Market Value
Property Transfers
523 Planification fiscale personnelle : Recouvrement de l’impôt et risque du transfert
d’un bien à une valeur inférieure à la juste valeur marchande
547 Selected US Tax Developments: Snowbirds Flying Blind: Beware the US Residence
Trap
559 Current Tax Reading
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