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65 Can. Tax J. [i] (2017)

handle is hein.journals/cdntj65 and id is 1 raw text is: 2017 VOLUME65, NO I ARTICLES Dvend Taxatio ac Stoc< Retns: T e-Seres Anaysis of Canaca ac Co arson wih e ned Staes Gu e od Hcod Neofc POLICY FORUM Eciors ntodcton-Canada and te Patent Box A/an Mcno ehton cd Keiin M//hgan ate- Box Reg es Vece fo ovaton a Ssa a e Econo mc owth Abert De Lucc and icane Housch T-e J-easy Case oa Canacan P en Box Robn Bodwc andjecnFrancots Tremnbicy AWARDS 0 as,. Sherba Distigished Wr iing Awa c Pix excee-ce en eact0o Dougas < eban< Canad an Tax oucaton RegionaStcen ae Awards. ix gi-ax c meiaeu atce pa e cuan de Ia Fondat- ca aen- e fiscalie Best Newslete At ce by a Young actone Awa c/ x Cou e mee a ice de ule pa eue scaiste FEATURES Finances of the Nation: uvey of Povici anc TeroaBdgets 20-6- 7 Current Cases: (SCC)Jea Cou Gu (C) c. v. Canaca (Atorey Genera); (SCC) Ca-ada (Atorney Genera) v. aiont Hotes Inc.; (SCC) Canada Ato- ey Ge e a v. Ig0 Viks< c.; (TCC) Ganofsy v. The Queen; (TCC) Dav es v. The Quee International Tax Planning: coss Bod er Consolcaton ac te oegAfae Rl es Personal Tax Planning / Planification fiscale personnelle: Te Capia Gais Exemption: Selecte anng Isses Related to Qualfec Sana Bssess Cor o ai- a es exemto pour gains en capital : Quelcques prcoe aticues de panifcato relatives aux actions admissibe de petites enteprises Corporate Tax Planning: Decciblty of Expenses iMege ad Accuso Tra sac os Current Tax Reading F TAXFOUNDATION FONDATION CANADIENNE DE FICALIrE

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