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62 Can. Tax J. [i] (2014)

handle is hein.journals/cdntj62 and id is 1 raw text is: 2014 VOLUME62,NO I CANADIAN TAX JOURNAL REVUE FISCALE CANADIENN ARTICLES Challenges in Shifting Canadian Taxation Tow ard Consumption The Section 68 Reasonableness Standard After TransAlta Robert D. Mc~e The Importance of Farnily Resemblance: Series of Transactions After Copthorne POLICY FORUM Editors Introduction-The General Anti-Avoidance Rule at 25 Tim mEo Some Thoughts on the Supreme Courts Approach to the Determination of Abuse Under the General Anti-Avoidance Rule Br1n.. Ar-nold Defending Against a GAAR Reassessment Al!a M. chartz andeiin!-. Yip New Zealand's General Anti-Avoidance Rule-A Triumph of Flexibility over Gertainty Crag life AWARDS Douglas J. Sherbaniuk Distinguished Writing Award/ Prix d'excellence en redaction Douglas J. Sherbaniuk Canadian Tax Foundation RegionalStudent-Paper Awards / Prix regionaux du neilleur article par un etudiant de la Fondation canadienne de fiscalite FEATURES Current Cases: (SCC) Envision Credit Union v. Canada: (FCA) Canada (National Revenue) . JP Morgan Asset Management (Canadaj Inc.: (TCC D& D Livestock Ltd. v. The Queen International Tax Planning: Estate Planning: US-Resident Beneficiaries of a Canadiadn Estate- Part I Personal Tax Planning / Planification fiscal personnelle : Tax Writeoffs for Investment Losses: Lessons fror Cases Involving Victirs of Investment Fraud Montants deductibles aux fins de I'impot au titre des pertes de placement : Lecons tirees de cas concernant des victimes de fraude en matiere dinvestissement Corporate Tax Planning: The Bump Denial Rules Revisited Current Tax Reading CANADIAN CTFTAX FOUNDATION FONDATIONCANADIENNE mC aDE FISCALITE

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