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40 Can. Tax J. iii (1992)

handle is hein.journals/cdntj40 and id is 1 raw text is: 19 2 V lu e O, ss e um e.1 /Nu er CANADIAN TAX JOURNAL REVUE FISCALE CANADIENNE 1 The Thin Capitalization Rules: Role and Reform - Tim Edgar 55 V6rification diligente lors de l'achat d'une entreprise : Certains aspects fiscaux - Serge Bilodeau 99 Is the New Tax Court of Canada Absolutely Bound by Decisions of the Federal Court - Trial Division? - J.E. Fulcher 114, Employee Stock Options Revisited - Suzanne Michaelson 148 Overoptimism and the GST: A Critical Comment on the Hamilton and Kuo General Equilibrium Analysis - G.C. Ruggeri and D. Van Wart 162 Current Cases: (FCA) The Queen v. Friedberg; The Queen v. Canadian Marconi Company; Everywoman's Health Centre Society v. The Queen - (FCTD) Boger Estate v. The Queen 177 International Tax Planning: Recent Developments in the Tax Treatment of Foreign Exchange Gains and Losses and Financial Instruments: The UK Experience 190 Personal Tax Planning/Planification fiscale personnelle: Planning for 1993: Proposed Amendments to the Deemed Realization Rules for Trusts 210 Modifications apportes aux r.gles sur la disposition r~put~e de fiducies : Planification pour 1993 231 The Taxation of Corporate Reorganizations: Reducing the Capital Tax Impact of Corporate Reorganizations 248 Fiscal Figures: Provincial Government Estimates for 1991-1992 260 Current Tax Reading MS1 Member Services

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